1 | Canadian Tax Journal 加拿大税务杂志

院校资讯君

Canadian Tax Journal
Volume 71 Issue 2
加拿大税务杂志 第71卷第2期
本期目录
1.
Strategic narratives in international tax policy making: BEPS Action 1 and the stability argument
国际税收政策制定中的叙事战略：BEPS行动1与稳定性论证
2.
The effects of indexation and inflation on tax system design
指数化和通货膨胀对于税制设计的影响
3.
The impact of a rise in inflation on marginal effective tax rates on corporate capital
高通胀对企业资本边际有效税率的影响
4.
Inflation indexation and capital gains tax reform
通货膨胀的指数化与资本利得税改革
5.
Pensions, retirement incentives, and the role of inflation
养老金、退休激励和通货膨胀的作用
6.
Corporate minimum tax options
企业最低税选择
7.
The implications of Pillar Two for corporate tax reform
第二支柱对公司税改革的影响
8.
MNEs  incentives under a global minimum tax based on accounting standards
基于会计准则的全球最低税框架下对跨国公司的激励
9.
Canadian tax foundation regional student-paper awards
加拿大税务基金会地区学生论文奖
10.
Finances of the nation: Is the CWB enhancement achieving its dual objective of supporting income and incentivizing work?
The effects for couples in Ontario and Quebec
国家财政：提高加拿大福利金（CWB）是否实现了支持收入和激励工作的双重目标？对安大略省和魁北克省夫妻工作选择的影响
11.
Current tax reading
解读当前税务指数
部分文章摘要
01
Strategic narratives in international tax policy making: BEPS action1 and the stability argument
Abstract: Drawing on narrative analysis developed by communications scholars, and applied by scholars of economics and international law and in policy analysis, this article studies action 1 of the Organisation for Economic Co-operation and Development s (oecd s) base erosion and profit shifting (BEPS) project as a policy narrative. The authors outline the role of narrative in international tax policy making and evaluate the probability and the argumentative and material coherence of the oecd s story about the need to ensure the stability of the international tax framework and system. Focusing on the narrative strategy adopted by the oecd to promote its pillar one proposal, the authors assess the likely persuasiveness of the OECD s stability argument-in particular, how it may have influenced the response to the proposal by the members of the Inclusive Framework on BEPS. The authors conclude that the OECD s concern about potentially destabilizing effects of digital services taxes and similar taxes on the international income tax system propagates a global fiscal illusion, and may not sustain long-term support for pillar one by many members of the Inclusive Framework.

摘要：本文在借鉴传播学学者的叙事分析方法的基础上，综合运用经济学和国际法学者的政策分析路径，将经济合作与发展组织（OECD）所提“税基侵蚀和利润转移（BEPS）”项目中的行动1作为政策叙事进行研究。在概述叙事分析方法如何影响国际税收政策制定的基础上，评估了经合组织为确保国际税收框架体系稳定的叙事的可能性、主要论点和材料连贯性。同时，围绕着经合组织为推进“双支柱方案”中的第一支柱而采取的叙述策略，本文评估了其关于制度稳定性论点的说服力，特别是其对BEPS包容性框架成员回应提案造成的潜在影响。作者认为，经合组织担忧数字服务税和类似税收可能会动摇国际所得税体系的稳定性，而此种隐忧引发了一种在全球范围内弥散的财政假象，但这可能无法维持目前包容性框架中许多成员对第一支柱的长期支持。
02
The effects of indexation and inflation on tax system design
Abstract：Indexation of tax systems is meant to combat the effects of inflation. In this article, the authors explore various approaches to indexation in Canadas tax system and consider how inflation affects government revenues, tax system neutrality, Canadian-controlled private corporations, and individual taxpayers. The authors also consider different approaches to designing tax systems to accommodate and adjust for inflation, with a particular focus on approaches to indexation. The article concludes with a set of recommendations for tax system design that aim to address the challenges posed by inflation.

摘要：税收制度的指数化旨在对抗通货膨胀的影响。在这篇文章中，作者探讨了加拿大税收制度中的各种指数化方法，并考虑了通货膨胀如何影响政府收入、税收制度中立性、加拿大居民控制的私营公司和个人纳税人。作者还考虑了在设计税收制度适应和调整通货膨胀的不同方法，并特别关注了其中的指数化方法。文章最后提出了一系列关于税收制度的设计建议，旨在应对通货膨胀带来的挑战。
03
Corporate minimum tax options
Abstract: Canada faces a quandary. Should it adopt a corporate minimum tax under the pillar two agreement that is consistent other agreeing countries, or should it adopt a us-style corporate alternative minimum tax that is more harmonized with the minimum tax of the United States, its largest trading partner? There is no easy answer to this question. The pillar two corporate minimum tax is complex and distortionary, even though it puts a floor on tax-rate competition at 15 percent; but a made-in-Canada corporate minimum tax could reduce distortions while raising more revenue by being applied to a wider group of companies. The authors of this paper argue that Canada should take its time to see whether the us corporate alternative minimum tax qualifies as a minimum tax, giving Canada better options for a corporate tax than pillar two s global tax.

摘要：在税制改革方面，加拿大目前正面临着一个两难抉择：其一是在经合组织第二支柱下采用与其他协议国一致的企业最低税，其二则是采用与美国最低税制度更协调的美式企业替代最低税？该抉择的复杂性在于，尽管经合组织第二支柱将企业最低税的税率设定为15%，但此种全球最低税制仍具有高度复杂性和扭曲性；与之相对的则是，通过将征税范围扩展至更广泛的公司群体，加拿大制定的国内企业最低税可能会有助于减少税收扭曲。本文认为，相较于直接采取经合组织方案而言，加拿大应该关注美国的企业替代最低税能否符合经合组织第二支柱关于全球最低税的要求，这将为加拿大的企业所得税改革提供更优的选择。
整理 | 薛榆淞
排版、审核 | 寇韵楳、薛榆淞



北京大学税法研究中心
Peking University
Center for Tax Law


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