炫耀性消费、经济增长和最优税收政策

文章通过建立模型从理论上探讨了炫耀性消费对经济增长的影响。得出的结论是,炫耀性消费能加速经济增长,但它不是经济增长的引擎。若存在消费的外部效应则会引起经济行为的扭曲,因此,为达到整个社会福利的最优状态,政府可通过设定最优的税收政策引导私人部门来达到社会最优。对目前我国部分居民日益高涨的炫耀性消费行为,应采取有效措施来加以科学引导,充分发挥它的示范效应,以形成科学、健康、文明的消费方式。

Conspicuous Consumption, Economic Development and Optimum Tax Policy

The conspicuous consumption is mainly to show one's property and position in society. It has an influence on economic growth. The result of theoretical analysis is that it can accelerate economic growth, but it is not an engine and it can lead to some side effects in society. By levying optimum tax, consumption education and other ways, we should guide conspicuous consumption and reduce its side effects.