In addition, the higher the degree of tax progressivity of the tax base will be to shrink tax revenues will be reduced. This also makes the tax regulation weakening. Proportional to the size of the regulatory function of the tax is to raise its income tax into the scale the less, whether a tax progressivity of how high its regulatory function will be very weak. The process of tax the regulatory function resides in a tax to raise revenue, the regulatory function of the tax is ?gross?,louboutin, then the function of a tax to raise revenue is the ?skin? the skin, hair adhere to From the revenue function to talk about a tax adjustment function, it is just an illusion. Single tariff from strengthening the revenue function to start to enhance the regulatory function of the tax. Single rate appears to reduce the regulatory function of the theoretical, but actually enhance it; progressive tax rate appears to enhance the regulatory function of the theoretical, but in fact actually weakened. This is the dialectics of tax regulation.
From the general reason, the circumstances and conditions of the tax law is the more complex, they can call the ?edge ball? will be more. Conditions such as pre-tax deduction is not entirely different in practice, for the gray area, there may be room for planning; progressive tax rates, taxable income of one dollar and less a dollar, its adaptation to the tax rate is very different,air jordan pas cher, people will always trying to rely on to low-end tax rate. As a result, taxpayers to implement the ?tax planning? space generated, and that the tax law more complex, and space planning. In other words, the tax law more complex, more vulnerabilities will be drilling.
Third, the flat tax is a better choice
One comes to a tax, it seems natural and progressive tax rates, even summed up the principle of ?progressive taxation?. Progressive rates to produce perhaps the distribution of income to a growing gap between social reality linked to. However, the actual effect has not been implemented progressive tax rates make distribution to narrow the gap, on the contrary, the distribution gap is still widening. The United States is one of the most typical case. The reason, in fact, from its own progressive tax rates to make the tax system becomes complicated leaving tax adjustment function compromised. Moreover, the progressive tax rate on the impact of tax system complexity is the progressive tax system is always on the basis of the complex becomes more complex. The tax system more complex, and its regulatory function is more difficult to play.
In advocating family levy a tax fairer view, the OECD countries, this change seems to be incredible. In fact, from the turn to the individual as a unit, the family as the taxable unit is the pursuit of fairness, but another perspective of the fair.
Family and marriage naturally dynamic observation of all households through marriage or dissolution. Thus, a tax levied family,polo ralph lauren, is bound and marriage closely linked. From a sociological point of view,burberry, a tax system should not marriage ?bonus? or ?punishment? effect, but should follow the principle of ?marriage neutral?, otherwise, a tax system may have unpredictable negative effects on society . Some OECD countries have changed according to personal taxation, but also want to reduce a tax on non-neutral marriage. If other conditions remain unchanged, according to family tax than the tax on personal tax burden is heavier in the following cases: both spouses have income, the consolidated tax make applicable tax rates rise. This will no doubt marriage a ?punishment?,ralph lauren, thus encouraging marriage, cohabitation and marriage, divorce, or choose a man to seek tax avoidance. In Western countries, the social context, such a negative incentive to be more and more attention. This may be a number of OECD countries to turn to an important reason to levy a tax on an individual unit. It is necessary to achieve equitable tax burden between families, but also take into account the principle of ?marriage neutral? to prevent the tax system to produce against social risks, which in fact can not be done, unless we give up the progressive tax rate.
The tax controversies (eg, household levy or press personal levying better Breakdown of levy or levy China?s tax burden is too heavy Why our tax adjustment function play out Of why the tax misery index ranked second in the world ) result from the progressive tax rate. If changed to a single rate, these problems will be solved, many so-called problem of tax reform in China would not exist.
Since the 1970s, Denmark, Finland, Sweden, the United Kingdom, the Netherlands, Italy and Australia and other countries land one after another into the individual for the taxable entity from the family as a taxable entity, has been more than the OECD countries, half to reach 17 a. There are a number of countries in between, formal family tax essentially tend to be taxed according to their individual France, for example, family income, aggregate income, broken down into a number of share to Tandao every family member, personal share of the calculation of tax payable, tax payable then the family members combined, is the family tax payable. Germany, Ireland is also a similar approach, merger spouse income to calculate the total household income, and then divided by the two draw their respective spouses taxable income, each calculation of tax payable in accordance with the tax rates of the corresponding grade together is the family should be borne taxes.
Look at our Hong Kong SAR, in fact, a single tax structure. Although there is no implementation of a progressive tax, the rich Hong Kong is still the main tax of the tax, the richest 8 percent of the people bear a tax burden, about 60% of wage earners do not have to pay taxes for the salaries and wages. This also shows that to abandon the progressive tax is not necessarily the poor to pay higher taxes, the amount of pay principle can still follow.
Second, over half of OECD countries levy a tax shift imposed by family according to their individual
Complex tax system will not only bring huge social costs, and will greatly increase the uncertainty of the effective implementation of tax law, which requires strong tax collection and the ability to match. Otherwise, like high-rise building on the beach, the risk is obvious. Can make this look well-designed tax system in name only, distorted in practice, may also be due to the above reasons make the fair tax only, but in fact is not fair. Even in the high level of tax law, the collection and management ability of the U.S., has also had this problem. For example, U.S. tax law, the rich donated artwork can be tax deductible, while art prices identified as having a lot of flexibility, some rich people have used this provision to paying less tax. For middle-income class, but no such tax avoidance opportunities.
Generally speaking, the space the size of tax avoidance and tax system complexity is proportional to; the size of the capacity of tax avoidance, the taxpayer?s income level is proportional to the space of complex tax system, tax avoidance would most likely be the rich take advantage of. This causes progressive tax nominal into a regressive, or at least reach the tax law, the progressivity. Complicated tax system will lead to avoidance of competition, and strengthen tax avoidance motive, the majority of the taxpayer?s mind involuntarily directed to the avoidance up, not only the vertical equity (income a lot to pay tax, income tax Shaoshao) greatly reduced, but also make horizontal equity ( the same income tax) is difficult to achieve. At the same time the result is the loss of tax revenue, a tax to raise fiscal revenue function is impaired, and regulate the distribution function will thus significantly weakened.
In the case of an increasingly competitive global economy, low tax rates enhance the country?s competitiveness, especially in competition to attract human capital, the single tax can not be underestimated. Unfair on the grounds incurred against a flat tax in some countries, but did not appear from a single tax return to the case of a progressive tax, contrary to the implementation of the single tax list is getting longer and longer. Practice has proved that a simple, transparent flat tax can be compatible with the fairness and efficiency.
?s most complex personal income tax system. The only U.S. federal income tax law, there are four volumes of 6439, 480 kinds of tax returns. Version of the 1994 United States federal tax laws, Chapter 205, 1564, kid number printed in two volumes, more than 1400 pages. Matching 1994 federal tariff, a total of five volumes, the first four volumes on the tax rules of the federal income tax 6400. U.S. Internal Revenue Service is responsible for the management of the federal income tax, issue 480 kinds of tax forms, this issue forms to fill in the guide books, three volumes,air jordan, each volume has one foot thick. Internal Revenue Service annually to more than 100 million taxpayers sent about 80 billion in the form and fill out the manual, these forms and instructions an a connection up to 28 laps around the earth. Form 1040 for each taxpayer must fill in many forms, is very tedious and complicated, someone spotted the opportunity to write a how to fill out this form in order to obtain relief Dictionary Dictionary directory only double up to 19 page shows that the dictionary of the big.
The reason is simple. Faced with complex tax system to produce huge tax planning space, stimulate the strong motive of tax avoidance, tax avoidance ability is proportional to income, thus offsetting part of the regulatory function of a progressive tax. The actual process of progressive tax with the theoretical calculation of a progressive tax is completely different,abercrombie pas cher, because theoretically progressive tax adjustment function ignored the motive of the taxpayer?s tax avoidance, tax evasion and avoidance.
This can be used two examples to illustrate. Look at the situation in Russia. Before 2001, Russia introduced a 12%, 20% and 30% in third gear progressive rates, but serious loss of tax revenue. Not difficult to imagine, the implementation of the Russian shock therapy, social order and the rule of law in taxation environment is relatively poor, tax evasion is a common phenomenon. Russia introduced a single tax rate of 13 percent in 2001, six years from 2001 to 2007, the tax evasion phenomenon is greatly reduced, a tax revenue has tripled,polo ralph lauren pas cher, and can be described as the rapid growth. Statutory tax burden reduced by Russia?s ranking in the Forbes Global Tax Misery Index, a tax becomes not unacceptable, recognition has been improved for the majority of people. During this period, Russia?s GDP average annual real growth over 6%,louboutin pas cher, the economic prosperity of the entire tax base which continues to expand. Low tax rates to stimulate the tax base to expand, this is the important reason for a lower tax rate but an increase of tax revenue. The low tax rate would be able to get more tax revenue, indicating that more important than the rate of tax base.
In many OECD countries, tax reform, changes in the unit of assessment is of concern. Family tax or personal tax, which is a progressive tax rates lead to out of trouble. Levy a tax to the family as the unit was once a common practice in developed Western countries. In theory, a family levy can fully consider the differences of each family, the implementation of the tax deduction and tax incentives, the fairness of the tax burden between families. The family is the basic unit of society, support for the elderly, raising future generations, is the basic functions of the family, between families tax burden is fair and fair is more important than the tax burden between individual workers. Therefore, long-term household levy a tax to be regarded as the best choice. Many OECD countries to break the old system, steering a tax levied on an individual unit.
The flat tax proposed by the Americans Hall and Labrador Ziska 1981. The basic idea is to simplify the tax system, prominent feature is the implementation of a single tax rate, the abolition of the usual progressive rates. The Single Tax is the tax reform is envisaged that the complex tax system in the United States due to the complex interests of the game, the idea did not bear fruit in the United States, but have been implemented in other countries and regions. From the trend shown by the data, more and more countries and regions to implement a single tax rate. To 2009, 27 countries and territories to implement a single tax rate. Countries and regions in the implementation of a single tax rate generally lowered tax rates, the overall statutory tax burden decreased, but the tax revenue but an increase. This is not just dilute the avoidance motivation, reduce the loss of tax revenue and, more importantly, low tax rates to stimulate the economy, but also to legalize the shadow economy, thus expanding the tax base, resulting in revenue growth.
The complexity of U.S. tax has embarked on a path of no return. From 2001 to 2008, the tax code to modify the 3250 in 2008 alone, there are 500 amendments have been to reach 3.7 million words, but in 2005 is 2.1 million words, in 2001 1.395 million words, tax law since 1975, number of words has been to expand threefold. The face of overly complex tax code, even if he wanted to honestly pay taxes, often because the understanding of errors and incorrect declaration or to pay a, or pay less to be punished. From thought-avoidance,louboutin, always able to find tax loopholes. Therefore, tax declaration, 82 percent of the people to pay for it, of which 60% of people need to hire professionals proxy reporting, 22% of people need to purchase tax software to help the tax calculation. Tax planning in the United States into a high-income occupations, there are at least 50 million people relied on to eat, in addition to tax, over one hundred million taxpayers a year for the industry contribution of $ 35 billion.
From the eighties of the last century, the Economic Cooperation and Development (OECD), the state has taken a variety of tax reform measures, such as reducing tax rates, the highest marginal rate of tax is generally reduced, not only to reduce the wage income tax rate, but also reducing the dividend and capital gains tax rate; reducing tax rates while broadening the tax base, the original fringe benefits excluded from outside the tax base, and unemployment benefits included in the taxable income range,burberry pas cher, and reduce the deduction of preference erosion; reduce The rate of grade,abercrombie france, the majority of countries reduced to 3-5 file the United States, France, 6 files, but the overall trend is that fewer and fewer grade progressive tax rates, some countries into a file taxes, the implementation of a single tax rate, such as Iceland. polo ralph lauren
Source: http://www.sparrows.org/ministry-of-finance-experts-multinational-families-turn-to-levy-a-tax-based-on-i/
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