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本文通过梳理相关研究文献,概括了增值税制度效应的主要学术观点及其争议。相关研究认为,增值税在年度内存在累退性,但不存在终身累退性;对于增值税的收入效应,与其他税种相比,增值税的收入效应较强,但较强的收入效应也是实行增值税存在的争议之处;增值税对宏观经济产出有积极影响,对通货膨胀的作用不存在明显相关关系,增值税的征收成本因国家而异,总体上实行增值税提高了税收成本。
This paper summarizes the main academic views and controversies of the effect of the VAT system by combing the relevant research literature. Relevant studies suggest that VAT exists regressive during the year, but there is no lifetime regressive; for the income effect of VAT, the VAT effect is stronger than other taxes, but the strong income effect is also implemented Value Added Tax (VAT) has a positive impact on macroeconomic output. There is no obvious correlation between the role of inflation and the levying value of VAT on a country-by-country basis. Generally speaking, the implementation of value-added tax raises the tax cost.