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个人纳税人交纳了什么税?

2010-06-24 4页 pdf 33KB 17阅读

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个人纳税人交纳了什么税? Electronic copy available at: http://ssrn.com/abstract=1334957 Jerzy śyŜyński1 In charge of what the taxes are paid by individual taxpayers Abstract Taxes are always simply a price we have to pay for existing and operation of the State – for the rol...
个人纳税人交纳了什么税?
Electronic copy available at: http://ssrn.com/abstract=1334957 Jerzy śyŜyński1 In charge of what the taxes are paid by individual taxpayers Abstract Taxes are always simply a price we have to pay for existing and operation of the State – for the roles it plays. The main question that arises is: in charge of what taxpayers pay their taxes. The Author shows in diagram in charge of what taxes are paid by taxpayers of different levels of income and discusses main consequences of this for tax policy. He shows that tax cuts for taxpayers of different income levels give different results. Only tax cuts made in the area of low and medium income are likely to promote global demand. So tax reforms in the European Union made to “reinforce domestic demand” had to miss their declared objective as mainly upper tax rates were reduced within the tax progression scale. Demand grew up indeed – but it mainly took the form of demand for securities on financial markets. Taxes are always simply a price we have to pay for existing and operation of the State – for the roles it plays. The main question that arises is: in charge of what taxpayers pay their taxes. The answer will tell us about the structural effects of paying taxes. This is important in the context of influence a tax system has upon global demand in economy. There is no doubt that the global demand is determined by a structure of incomes the State generates in relation to the structure of income it charges, due to a rate of consumption and that of savings. If it creates a structure featuring a higher rate of consumption in relation to the structure it charges, than the demand increases; when it creates a structure that features a higher rate of savings, then savings will grow up and consumption will shrink. Anyway, what is really important in this respect is not general level of taxes, but the structure of incomes – and this is influenced by the structure of a tax system rather than by any particular level of taxes, and mostly by a level of progression of charges that given tax system represents: this is the factor that really has crucial importance. 1 The Author is Professor In The University of Warsaw, Faculty of Management Electronic copy available at: http://ssrn.com/abstract=1334957 2 0 2000 4000 6000 8000 10000 12000 14000 16000 18000 20000 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Fig. 1. Incomes, consumption and direct taxes at various levels of income. Let us consider now how taxes paid by taxpayers belonging to various income groups influence their consumption and creation of their savings. The curve shown in Fig. 1 indicates2 the structure of gross income distribution in various income classes – from $1,000 to $20,000 per month, represented by a the line inclined at 45º angle; a concave curve of the dotted line indicates the way consumption would hypothetically shape if taxes did not exist – so it is an effect of the objective right of diminishing rate of consumption3; two thin lines limiting the a hatched area represent taxes – we call this area “tax band”. For most taxpayers income is the only source available to satisfy their consumption needs, so consumption is either equal to or lower than their income. However, in the case of some - especially poor - people, consumption may be higher than income. In such case the line of consumption is situated above that of income (and is represented by a thin dotted line) and a distance between them indicates deficit on a taxpayer’s expenses i.e. financing consumption with credits or loans resulting in indebtedness or rather sellout of elements of property – which happens as poor persons are forced to part with potential previously accumulated property in order to satisfy their current consumption needs. It should be observed in this context that the notion of poverty is in fact ambiguous. On 2 The graph is an illustration of hypothetical numeric values. 3 However, such a shape of the consumption curve is also only relative as it is, to a certain degree, conditioned by the tax system. income income consumption taxes B C A Income Consumption taxes 3 the one hand it means earning low income – either in absolute terms or in relation to one’s family situation (for example having many children or having to provide for other, non- working family members), which results in one being unable to meet many objectively indispensable needs. On the other hand, however, by the same notion of poverty we also tend to understand a lack of property, which may stem not so much from one’s low incomes as from one’s marginal tendency to save, lack of ability to manage one’s resources or living “just for today”. Such a distinction between low income poverty and property poverty seems very significant since poverty resulting from the lack of income may be only temporary, occurring in effect of a loss of job or of general crisis or inflation leading to a decrease of real value of income earned. It is income poverty that has crucial importance to economy and to tax system because it implies the lack of streams to supply development. Therefore, according with the right of diminishing rate of consumption, as the level of income increases, the rate of consumption successively diminishes, in effect of which consumption grows up slower than a given person’s income. In other words, wealthier persons assign a smaller part of their income for consumption than poorer persons. Certainly, at the same time a diminishing of the rate of consumption means an increasing rate of savings. In reality behaviors in groups of taxpayers are very diversified. Probably the exact situation of the curve of consumption is stiffer in the area A-B, because at low income differentiation of rates of consumption is less significant, whilst at higher income scales, in the B-C area, differentiation of real rates of consumption is larger. As a consequence, individual points of the curve of consumption could rather be described in terms of the so- called blurred states. This way, we would have to deal with a whole family of curves within which the one presented in the figure above could even constitute far lower limit of a series of such curves. The curve of consumption is an effect of economic behaviors of members of society and economic behaviors of taxpayers are also determined by the tax system itself: savings-promoting relieves are likely to motivate people to save, thus flattening the curve of consumption and diminishing its blur. The income tax is thus most painful to the poorest and to the middle class (in our case up to a level of c. $12,000 per month), since these people pay it both at the cost of meeting their needs and of being able to save, while wealthy persons, up from a level of income represented by point B, in reality only pay taxes at the cost of their individual savings, because the fact of paying taxes decreases not their consumption spending4. It might be said that for the rich taxes are neutral with respect to their decisions consumption-wise. This graph enables us to analyze effects of tax reductions or potential increases of income taxes may have upon demand of various income groups and, in consequence, for 4 This does not mean, however, that in the case of decreasing tax burden they are not going to increase their consumption expenses as they may well conclude that they were in fact given an additional bonus to spend on special, luxury purchases. 4 global demand. We see clearly that only tax cuts made in the area of low and medium income are likely to promote global demand as they will increase real income at hand allocated to consumption purposes, whilst reduction of taxes for rich people is (usually) not going to push them towards greater consumption, but instead will enable them to generate higher savings that in most cases will be turned from cash to other forms of property. If, therefore, an aim behind tax reforms in the European Union was to “reinforce domestic demand”5 and at the same time mainly upper tax rates were reduced within the tax progression scale, then of course such reforms had to miss their declared objective. They narrowed the tax band in the right part of the graph, leading, on the one hand, to increased individual savings and, on the other hand, to potential rising of the curve of consumption or rather blurring it even stronger. Demand grew up indeed – but it mainly took form of demand for securities on financial markets. 5 The Reform of Taxation in EU Member States, Final Report for the European Parliament, Tender No IV/2000/05/04, Centre d’Études Prospectives et d’Informations Internationales, Paris, April 2001, p. 5
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