关于增值税的理论研究与实证分析

本文是对增值税理论研究和实证分析的一个全面综述。当前的增值税转型等税制改革将对我国宏观经济的各个方面产生重要影响,因此为增值税建立一个全面的经济学分析框架就具有非常重要的意义。本文从税收负担、税收收入、储蓄和投资、通货膨胀、社会福利、出口贸易和国际税收竞争等各个方面分析了增值税的经济影响,并且重点回顾了使用可计算一般均衡模型来模拟增值税改革的各类实证研究。

The Theoretical and Empirical Researches on Value-added Tax: A Literature Survey

This paper was an extensive survey about the theoretical and empirical researches on the Value-Added Tax (VAT). Tax reform, such as the Transformation of VAT, will influence all the mac-roeconomic variables of China greatly. So it is very important that the economics of VAT is built. The main points in this paper included the economic effects of VAT in tax incidence, the fluctuation of tax revenue, saving and investment, inflation, social welfare, trade and tax competition, and etc. Especially, I laid more emphasis on the large numbers of quantitive researches with CGE models, which simulated many VAT policies.