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1、21世纪的税制改革TaxReforminthe21stCentury作者：奥尔巴赫,艾伦•J起止页码：出版日期（期刊号）：2006年5月6日出版单位：BerkeleyPrograminLawandEconomics,WorkingPaperSeries,BerkeleyPrograminLawandEconomics,UCBerkeley外文原文I.IntroductionDuringthenextdecadeorso,cantheUnitedStatesundertakeamajorreformtomakeitstaxsystemsimpler,fairerandmoreeff
2、icient?Inaddressingthisquestion,Iwillfocusmostlyonreformsthatincorporateatleastsomeelementsofconsumptiontaxation,becausethisisthedirectioninwhichbotheconomicresearchandpolicydiscussionshavepointedinrecentyears.Butwhatconstitutesaconsumptiontax,orentitlesasystemtobecharacterizedasproviding“con
3、sumption-taxtreatment,”isnotsoobvious.Therearemanycharacteristicsthatdistinguishaconsumptiontaxand,indeed,theimportanceofdifferentcharacteristicsindeliveringataxsystemthatissimpler,fairerandmoreefficientistoalargeextentwhatthisconferencehasbeenabout.Thus,Iwillframemydiscussionbygoingthroughth
4、eattributesofaconsumptiontax,consideringtheimpactofthechoicesmadeinconstructingdifferentreformproposals.Thisisoneplacewherethestateofourknowledgecomesintoplay,asonsomeissuesourknowledgeisconsiderable,onothersmoreresearchisrequired,whilesomedecisionsareofanunknowablenature,eitherbecausethenece
5、ssarydatawon’tbeavailableorbecausethecircumstancesweconfrontforthefuturegobeyondourhistoricalexperience.Ibegin,though,withareviewofourstateofknowledgeonthefundamentalissuesrelatingtothechoicebetweenincomeandconsumptiontaxation.Here,too,ourthinkinghasevolvedovertheyears,inpartbecauseofadvances
6、ineconomictheoryandempiricalevidence,butalsobecauseofchangesinthewayweviewthecomparison.Aswiththechoicesamongparticulartypesofconsumptiontax,though,manyimportantquestionsarestillunanswered.II.TheChoiceBetweenIncomeandConsumptionTaxesA.ShouldCapitalIncomeBeTaxed?Aconsumptiontaxeffectivelyexemp
7、tsthereturntosavingfromtaxation,inamannerdiscussedmorefullybelow.Thus,thedebateoverwhetheraconsumptiontaxwouldbemoredesirablethananincometaxinvolvesaskingwhetheritisagoodideatotaxcapitalincome.Throughtheyears,ourperspectiveonwhetheraconsumpti
