单一税

单一税是恒定税率的税收体系。^[1]通常单一税是指以同一税率对收入、財產或其他課稅客體进行征税，与此相对的是累进税及累退税。单一税提供了一种简单的税法，有报告指出它能减少逃税并降低征税费用。^[2]

单一税并不是绝对的比例税，因为它允许低于一定收入的家庭免税，或是部分的扣除額。

影响 [编辑]

争议 [编辑]

单一税在税收分配引起了激烈的争论。支持者认为单一税比分级的税率公平，因为每个人纳税比例都是一样的。而反对者认为恰恰相反，因为同样100元钱对一个贫穷的家庭和富裕的家庭感受是不一样的，而单一税用同样的比例收税而不管个人收入的巨大差别是不公平的。

限制政府开支的增长 [编辑]

单一税的支持者认为另外一个很有可能的正面影响是限制政府开支的增长。因为任何税收的增加将影响所有纳税人。在现在的税收体系中，政府官员能够通过增加某些特定群体的税收来应付新的政府开支。如果每个纳税人都要为新的政府开支增税，那么每个新的政府开支都会得到仔细的审议。长远而言，希望政府会变得更有效率。

经济效率 [编辑]

经济学的普遍认可的一种观点是一种税收扭曲经济或造成无谓损失的结果等于其税率增加值的平方。^[3]举例来说，当税率从10%增加到20%时，无谓损失将4倍于10%时的税率。一般来说，这意味着一个有着广泛税基且统一低税率的体系比一个税基狭窄且混合着高低不等税率的体系更有经济效率。^{[來源請求]}

收入 [编辑]

某些人声称单一税通过简化税制和消除目前税收系统的漏洞将增加税收收入。俄罗斯联邦是证实这种说法的重点案例，在引入单一税后的第一年其个人所得税税收增加了25.2%，第二年增加了24.6%，第三年增加了15.2%。^[4]拉弗曲线预测了这样的结果，但税收的大幅增加更重要的原因可能是经济的大幅增长。

世界各地情况 [编辑]

主条目：世界各地税率

东欧 [编辑]

已经实行单一税的国家

考虑实行单一税的国家

单一税的倡导者认为东欧的前共产主义国家从单一税中获益匪浅。大部分的这些国家在最近的年份有着6%甚至更高的强劲经济增长，其中特别是波罗的海国家最近的经济增长在10%左右。

采用单一税体系的国家和地区 [编辑]

这些国家和地区一般被媒体和专业的经济文献认为采用了单一税体系。

波斯尼亚和黑塞哥维那 [21]

保加利亚 ^[5]

阿尔巴尼亚 ^[6]^[7]

捷克^[8]

爱沙尼亚 ^[9]^[10]^[11]

格鲁吉亚 ^[11]^[12]

根西岛 ^[13]

哈萨克斯坦 ^[14]

冰岛 ^[13]^[15]^[16]冰岛的税收体系有点不同，它是通过对投资收益征税且允许几种例外。^[17]

伊拉克 ^[18]^[19]^[20]目前还不太清楚伊拉克的是如何收有效的收税的。

泽西岛 ^[21]

吉尔吉斯斯坦 ^[13]

拉脱维亚 ^[11]

立陶宛 ^[11]^[22]

马其顿 ^[13]^[23]

蒙古国 ^[24]

黑山 ^[25]

毛里求斯 ^[13]

罗马尼亚 ^[11]

俄罗斯 ^[11]^[26]

塞尔维亚 ^[27]

斯洛伐克 ^[11]

乌克兰 ^[11]^[28]

另外:

德涅斯特河沿岸摩尔达维亚共和国^[29]这是一个有争议的领土，但当局似乎已事实上在该地区实行单一税。

被认为拥有单一税体系的地区 [编辑]

香港一些来源声称香港拥有单一税体系，^[30]尽管它的薪俸税从2%到20%分几个等级。但税收上限为总收入的16%。^[31] 因此，Media Matters for America,的Duncan B. Black说香港的限制最高税率的单一税制度更好。^[32]

考虑实行单一税的国家 [编辑]

巴拿马在2008年到2009年的总统竞选中，候选人里卡多·马蒂内利将单一税纳入其竞选纲领。
匈牙利^{[來源請求]}
波兰在2007年的选举中，公民纲领党获得了41.5%的选票，其主要纲领是实行15%的单一税。^[33]
希臘从2005年起，有一些报道指出希腊政府考虑实行单一税。

所得稅外单一税國家及地区 [编辑]

臺灣自2011年一月二十一日起，遺產及贈與稅由最高百分之五十的累進稅率，改成10%的單一稅率，同時提高免稅額。

架构难点 [编辑]

在设计单一税体系时，必须考虑到一些实际的问题，主要是如何定义个人應稅所得（稅基），但比起累進所得稅，只須區分免稅與應稅所得即可。

另见 [编辑]

经济概念

财政拖累

税收系统

备注 [编辑]

^ James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA
^ Mitchell, Daniel J. A Brief Guide to the Flat Tax. Heritage Foundation. 2005-07-07 [2009-04-23].
^ Louis Kaplow. "Accuracy, Complexity, and the Income Tax," Journal of Law, Economics, and Organization (1998), V14 N1, p.68.[1]
^ The Flat Tax at Work in Russia: Year Three, Alvin Rabushka, Hoover Institution Public Policy Inquiry, www.russianeconomy.org, April 26, 2004
^ The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus". [2]
^ Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [3]
^ Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. [4]
^ Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008. [5]
^ Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [6]
^ Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." Telegraph, April 9, 2005.[7]
^ ^11.0 ^11.1 ^11.2 ^11.3 ^11.4 ^11.5 ^11.6 ^11.7 Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and Evidence." IMF Working Paper WP/06/218.[8]
^ Alvin Rabushka. "The Flat Tax Spreads to Georgia." January 3, 2005
^ ^13.0 ^13.1 ^13.2 ^13.3 ^13.4 Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007.[9]
^ The Economist Intelligence Unit, Kazakhstan fact sheet. "In 2007 Kazakhstan introduced several changes to the taxation system. The flat-rate VAT on all goods was reduced from 15% to 14%, and a flat rate of income tax of 10% was introduced, in place of the previous progressive range of 5-20%." [10]
^ Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[11]
^ The Globe and Mail, as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." [12]
^ Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [13]
^ Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" Heritage foundation, November 10, 2003. [14].
^ Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [15]
^ Noam Chomsky. "Transfer real sovereignty." znet, May 11, 2004
^ http://ec.europa.eu/economy_finance/publications/publication415_en.pdf
^ Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005.[16]
^ "The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved June 6, 2007. [17]
^ Alvin Rabushka. "The Flat Tax Spreads to Mongolia." January 30, 2007
^ Alvin Rabushka. "The Flat Tax Spreads to Montenegro." April 13, 2007
^ Alvin Rabushka. "Russia adopts 13% flat tax." July 26, 2000
^ Alvin Rabushka. "The Flat Tax Spreads to Serbia." March 23, 2004
^ Alvin Rabushka. "The Flat Tax Spreads to Ukraine." May 27, 2003
^ 德涅斯特河沿岸摩尔达维亚共和国政府官方网站
^ Daniel Mitchell. "Fixing a Broken Tax System with a Flat Tax." Capitalism Magazine, April 23, 2004.[18]
^ Duncan B. Black. "Hyman falsely claimed Hong Kong imposes flat tax on income," Media Matters, Jan 27, 2005. [19]
^ Duncan B. Black. "Fund wrong on Hong Kong 'flat tax'." Media Matters, Feb 28, 2005. [20]
^ "Poland brings in flat tax", Adam Smith Institute

外部链接 [编辑]

拉弗曲线：以前、现在和未来：关于拉弗曲线的详细验证资料以及许多美国税收减免后政府收入的案例。

[1] James, Simon (1998) A Dictionary of Taxation, Edgar Elgar Publishing Limited: Northampton, MA

[briefguide-2] Mitchell, Daniel J. A Brief Guide to the Flat Tax. Heritage Foundation. 2005-07-07 [2009-04-23].

[3] Louis Kaplow. "Accuracy, Complexity, and the Income Tax," Journal of Law, Economics, and Organization (1998), V14 N1, p.68.[1]

[rabushka-4] The Flat Tax at Work in Russia: Year Three, Alvin Rabushka, Hoover Institution Public Policy Inquiry, www.russianeconomy.org, April 26, 2004

[5] The Associated Press. "Bulgarian parliament approves 2008 budget that foresees record 3 percent surplus". [2]

[6] Daniel Mitchell. "Albania Joins the Flat Tax Club." Cato at Liberty, April 9, 2007. [3]

[7] Jonilda Koci. "Albanian government approves 10% flat tax". Southeast European Times, June 4, 2007. [4]

[8] Alvin Rabushka. "The Flat Tax Spreads to the Czech Republic." hoover.org, 27 August 2008. [5]

[9] Alvin Rabushka. "Estonia Plans to Reduce its Flat-Tax Rate." March 26, 2007. [6]

[10] Toby Harnden. "Pioneer of the 'flat tax' taught the East to thrive." Telegraph, April 9, 2005.[7]

[imf-report-11] 11.0 ^11.1 ^11.2 ^11.3 ^11.4 ^11.5 ^11.6 ^11.7 Michael Keen, Yitae Kim, and Ricardo Varsano. "The 'Flat Tax(es)': Principles and Evidence." IMF Working Paper WP/06/218.[8]

[12] Alvin Rabushka. "The Flat Tax Spreads to Georgia." January 3, 2005

[flat-and-flatter-13] 13.0 ^13.1 ^13.2 ^13.3 ^13.4 Alvin Rabushka. "Flat and Flatter Taxes Continue to Spread Around the Globe." January 16, 2007.[9]

[14] The Economist Intelligence Unit, Kazakhstan fact sheet. "In 2007 Kazakhstan introduced several changes to the taxation system. The flat-rate VAT on all goods was reduced from 15% to 14%, and a flat rate of income tax of 10% was introduced, in place of the previous progressive range of 5-20%." [10]

[15] Daniel Mitchell. "Iceland Comes in From the Cold With Flat Tax Revolution." March 27, 2007.[11]

[16] The Globe and Mail, as quoted on Cato-at-liberty by Daniel Mitchell: "Effective this year, Iceland (population: 300,000) taxes all personal income at a flat rate of 32 per cent — which appears high because it includes municipal as well as national taxes." [12]

[17] Daniel Mitchell. "Iceland Joins the Flat Tax Club." Cato Tax and Budget Bulletin, February 2007. [13]

[18] Daniel Mitchell. "If a Flat Tax is Good for Iraq, How About America?" Heritage foundation, November 10, 2003. [14].

[19] Alvin Rabushka. "The Flat Tax in Iraq: Much Ado About Nothing—So Far." May 6, 2004. [15]

[20] Noam Chomsky. "Transfer real sovereignty." znet, May 11, 2004

[21] ttp://ec.europa.eu/economy_finance/publications/publication415_en.pdf

[22] Alvin Rabushka. "A Competitive Flat Tax Spreads to Lithuania." November 2, 2005.[16]

[23] "The lowest flat corporate and personal income tax rates." Invest Macedonia government web site. Retrieved June 6, 2007. [17]

[24] Alvin Rabushka. "The Flat Tax Spreads to Mongolia." January 30, 2007

[25] Alvin Rabushka. "The Flat Tax Spreads to Montenegro." April 13, 2007

[26] Alvin Rabushka. "Russia adopts 13% flat tax." July 26, 2000

[27] Alvin Rabushka. "The Flat Tax Spreads to Serbia." March 23, 2004

[28] Alvin Rabushka. "The Flat Tax Spreads to Ukraine." May 27, 2003

[29] 德涅斯特河沿岸摩尔达维亚共和国政府官方网站

[broken-30] Daniel Mitchell. "Fixing a Broken Tax System with a Flat Tax." Capitalism Magazine, April 23, 2004.[18]

[31] Duncan B. Black. "Hyman falsely claimed Hong Kong imposes flat tax on income," Media Matters, Jan 27, 2005. [19]

[32] Duncan B. Black. "Fund wrong on Hong Kong 'flat tax'." Media Matters, Feb 28, 2005. [20]

[33] "Poland brings in flat tax", Adam Smith Institute

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单一税

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