用股东税为企业减税融资

IF 1.9 3区 经济学 Q2 ECONOMICS
Alexis Anagnostopoulos, O. Ateşağaoğlu, Eva Cárceles-Poveda
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引用次数: 11

摘要

我们研究了在不完全市场和家庭和企业层面异质性的背景下,用股东税(即股息税和资本利得税)取代公司利得税的总体和分配后果。这项改革带来了分配收益,绝大多数家庭都从中受益。此外,如果股息和资本收益以相同的税率征税,改革也会提高效率,并且隐含的最优企业所得税税率为零。相反,股息和资本利得的不对称税收待遇导致效率和分配问题之间的权衡,这在正的最优企业税率下得到最佳解决,这意味着双重征税。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Financing corporate tax cuts with shareholder taxes
We study the aggregate and distributional consequences of replacing corporate profit taxes with shareholder taxes, namely taxes on dividends and capital gains, in a setting with incomplete markets and heterogeneity at both the household and the firm level. The reform yields distributional gains with a large majority of households benefiting. Moreover, if dividend and capital gains are taxed at the same rate, the reform is also efficiency‐enhancing and the implied optimal corporate income tax rate is zero. In contrast, an asymmetric tax treatment of dividend and capital gains induces a trade‐off between efficiency and distributional concerns that is optimally resolved at a positive optimal corporate tax rate, implying double taxation.
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来源期刊
CiteScore
4.10
自引率
5.60%
发文量
28
审稿时长
52 weeks
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