西方个人所得税制度设计思想及其文献综述

20075164JOURNALOFZHONGNANUNIVERSITYOFECONOMICSANDLAWl.5.2007BimonthlySeriall.164西方个人所得税制度设计思想及其文献综述温海滢(广东商学院财税与公共管理学院,广东广州510320):,,,:;;;:F810.422:A:1003-5230(2007)05-0066-06,,,,,,,;,,,,,,,,,,,,/0,,,,,,,,,/0,:2007-05-23:广东省哲学社科规划青年课题/完善个人所得税制度研究)))我国个人所得税制度的机制设计0(06YE03):温海滢(1972)),女,山西大同人,广东商学院财税与公共管理学院副教授,博士生66,,/0,,/0,,,/0,,,,,/0,/0,,,,,,,,,,1938/0[1](P24)/0,/0/0,(),,,,,[2],(Atkinson),,[3](P90)109)(Lambert)[4](P20),(Peluso)(Trannoy)[5],,,,1913,,,,,/0[6](P33),,,2070,/67,0,,))),,,,,1897(Edge-worth)(),/0,,))):,,1945,(Vickrey),,,,[7](P3)1971,(Mirrlees),/0,,,[8],,,,,[9](P136),,[8],,(Seade),/,0,/U0[10],,,,,,[11](Saez),,/U0[12](Beresteanu)(Dahan),,UU[13],,,,,,/068,,,,,/0/0,,/0;,,,,,(Wicksell),,,,,/0,,,[14](P210)(Lindahl)/0,;,,,,/0[14](P210):,,,(Buchanan)/0(),/0,/0/0,/0,,,:,;,,[15],,,:,,,[16](Hettich)(Winer),;,[17],,,,,,,,,69,,(Vickrey),(Mirrlees),(Stiglits)/0,[18](P310)322)(Bossert),,[19](Dagan),(Serrano)(Volij),,,[20],(Conesa)(Krueger),,,(370019.5%)[21](P4)7),/0,,,,(Malinvaud)(Dreze)(Poussin)/MDP0,/)0,(MDP),MDP,(,),,/0(Clarke)(Groves)(Ledyard)/0/CGL0,,,,,,,,,,,(),,,,,,,,,,,/0,,70,,,,,;,;,,,:[1]Simons,H.C.PersonalIncomeTaxation:TheDefinitionofIncomeasaProblemofFiscalPolicy[M].Chicago:UniversityofChicagoPress,1938.[2]Young,H.Peyton.ProgressiveTaxationandEqualSacrifice[J].TheAmericanEconomicReview,1990,(80):253)266.[3]Atkinson,A.B.HowProgressiveShouldIncomeTaxBe?[A].ParkinM.,NobayA.R.EssayinModernEconomics[C].London:LongmanPress,1973.[4]Lambert,P.TheDistributionandtheRedistributionofIncomeaMathematicalAnalysis[M].Manchester:ManchesterUn-iversityPress,1993.[5]Peluso,Eugenio,AlainTrannoy.DoesLessInequalityAmongHouseholdsMeanLessInequalityAmongIndividuals?[Z].TheMIREResearchPaper,2004.[6].[M].:,1998.[7]Boskin,M.J.TheVickreyLecture:FromEdgworthtoVickreytoMirrlees[Z].PresentedPaperatForty-seventhinterna-tionalAtlanticEconomicConference,1999.[8]Mirrlees,J.A.AnExplorationinTheoryofOptimumIncomeTaxation[J].ReviewofEconomicStudies,1971,(38):175)208.[9].[M].:,1997.[10]Seade,J.K.OntheShapeofOptimalTaxSchedules[J].JournalofPublicEconomics,1977,(7):269)290.[11]Diamond,P.A.OptimalIncomeTaxation:anExamplewithaU-ShapedPatternofOptimalMarginalTaxRates[J].TheAmericanEconomicReview,1998,(88):83)95.[12]Saez,Emmanuel.UsingElasticitiestoDeriveOptimalIncomeTaxRates[J].ReviewofEconomicStudies,2001,(68):205)229.[13]Beresteanu,Arie.,MomiDahan.AnOptimalShapeofIncomeTax:EvidencefromZeroIncomeTaxCountries-ParaguayandUruguay[Z].ThePaperofSchoolofPublicPolicy,2003.[14].[M].:,2006.[15]Buchanan,J.M.TaxationinFiscalExchange[J].JournalofPublicEconomics,1976,(6):17)29.[16]Buchanan,J.M.,CongletonR.ProportionalandProgressiveIncomeTaxationwithUtility-maximizingGovernments[J].PublicChoice,1979,(34):217)230.[17]HettichW.,WinerS.L.DemocraticChoiceandTaxation:aTheoreticalandEmpiricalAnalysis[J].EuropeanJournalofPoliticalEconomy,2001,(17):203)206.[18]Stiglitz,J.E.ParetoEfficientandOptimalTaxationandtheNewWelfareEconomics[A].AuerbachA.J..FeldsteinM.HandbookofPublicEconomics[C].Amsterdam:NorthHollandPress,1987.[19]Bossert,W.RedistributionMechanismBasedonIndividualCharacteristics[J].MathematicalSocialSciences,1995,(29):1)17.[20]Dagan,N.,SerranoR.,VolijO.FeasibleImplementationofTaxationMethods[J].ReviewofEconomicDesign,1999,(4):57)72.[21]Conesa,J.C.,KruegerD.OntheOptimalProgressivityoftheIncomeCode[Z].ThePaperoftheEconomicsDepartmentattheUniversityofPennsylvania,2003.(:)71