| 国内外税收CGE模型及应用综述 |
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| 引用本文： | 程 凌,潘慧峰.国内外税收CGE模型及应用综述[J].科学决策,2010(7):81-88. |
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| 作者姓名： | 程 凌 潘慧峰 |
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| 作者单位： | 1. 清华大学经管学院,北京,100084
2. 对外经济贸易大学金融市场研究中心,北京,100029 |
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| 摘 要： | 本文按照从理论到实际、从静态到动态、从单一税种到多税种为线索，对国内外的税收CGE模型的应用研究进行了评述。进而，对CGE模型研究存在的争议进行了分析，对CGE模型在经济分析中所具备的优势进行了讨论。
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| 关 键 词： | 税收政策 CGE模型 应用综述 |
A Survey on CGE model and Application for Tax-Policy Analysis at Home and Abroad |
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| CHENG Ling and PAN Huifeng.A Survey on CGE model and Application for Tax-Policy Analysis at Home and Abroad[J].Scientific Decision-Making,2010(7):81-88. |
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| Authors: | CHENG Ling and PAN Huifeng |
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| Institution: | CHENG Ling, PAN Hui- feng ( 1. School of Economies and Management, Tsinghua University, Beiing 100084, China; 2. Financial Markets Institute, University of International Business and Economics, Beijing 100029, China) |
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| Abstract: | This article has reviewed the CGE model and application for tax-policy at home and abroad from theory to practice, from static model to dynamic model and from single tax to mutli-taxes. Furthermore, the debate and advantage on CGE model are also discussed. |
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| Keywords: | tax policy CGE model application |
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