发帖
雷达卡
英文文献：Modelling the Excess Burden of Royalties-建模版税的超额负担
英文文献作者：Henry Ergas,Jonathan Pincus
英文文献摘要：
The Australian Treasury contracted KPMG Econtech (2010) to estimate the efficiency cost of Australian taxes, using the MM900 Computable General Equilibrium model. The resultant report, endorsed by Treasury, was a major input into the Henry report into Australia?’s Future Tax System (AFTS) and into the policy decisions that ensued. It was also widely cited in the debates that followed as justification for a new Commonwealth tax on mining. KPMG Econtech (2010) found an average excess burden (AEB) of 50%: royalties cost the economy 50 cents for a dollar of revenue, making royalties the second most inefficient major tax, after gambling taxes. KPMG Econtech also found that miners earn excess profits, by way of resource rents. Subsequently, AFTS recommended that royalties be replaced by an excess profits tax. In MM900, in response to the fall in mining output and exports, private after tax income has to fall to restore foreign balance. So the first round impacts of royalties on mining output and exports are crucial to the estimate of an AEB. In partial equilibrium, the simulated fall in mining output of 7.5% means an AEB of 3.75%; general equilibrium effects apparently boost the AEB to 50%. However, we show that it is difficult, if not impossible, to understand from the report quite how such large effects are obtained or more generally, to reconcile the high estimated AEB with the data in the report. This is all the more troubling as KPMG Econtech?’s own account of the industry?—that, having paid royalties, it was still earning excess profits by way of resource rents?—suggests that royalties had a low excess burden.
澳大利亚财政部与KPMG Econtech(2010)签订了合同，使用MM900可计算一般均衡模型估算澳大利亚税收的效率成本。这份报告得到了财政部的支持，是《亨利报告》关于澳大利亚未来税收体系(AFTS)以及随后的政策决定的重要组成部分。在随后的辩论中，它也被广泛引用为对采矿征收新的联邦税的理由。毕马威经济技术公司(KPMG Econtech, 2010年)发现平均超额负担(AEB)为50%:每一美元的收入要耗费经济50美分，使版税成为仅次于赌博税的低效税种。毕马威经济技术公司(KPMG Econtech)还发现，矿商通过资源租金赚取超额利润。随后，AFTS建议用超额利得税取代特许权使用费。在MM900中，为了应对矿业产出和出口的下降，私人税后收入必须下降以恢复国外平衡。因此，特许权使用费对矿业产出和出口的第一轮影响对AEB的估算至关重要。在部分均衡条件下，矿山产量模拟下降7.5%，AEB为3.75%;一般均衡效应明显将AEB提高到50%。然而，我们表明，这是困难的，如果不是不可能的，从报告相当大的影响是如何获得的，或者更普遍地，调和高估计AEB与报告中的数据。更令人不安的是，KPMG EcontechA自己对该行业的描述——在支付了版税之后，它仍然通过资源租金的方式赚取超额利润——表明版税的超额负担很低。
京公网安备 11010802022788号
