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中国税收与经济增长关系的实证检验
引用本文:郝春虹.中国税收与经济增长关系的实证检验[J].中央财政金融学院学报,2006,14(4):1-6,56.
作者姓名:郝春虹
作者单位:内蒙古财经学院 呼和浩特010051
摘    要:经验证据表明:我国GDP对税收有显著的正向影响;税收与国内生产总值的关系不会明显偏离均衡状态,税收与经济税源之间保持着合理的关系。从经济增长率最大角度,我国最优宏观税率应该是20%左右。税收应该随着经济增长而增长,宏观税率的提高要与经济增长适度,说明了“拉弗”曲线在我国的重要现实意义。

关 键 词:实证检验  税收与经济增长  误差修正模型  "协整"  检验
文章编号:1000-1549(2006)04-0001-06
收稿时间:2006-01-04
修稿时间:2006-01-04

Empirical Test on the Relationship between the Economy Growth and Taxation of China
HAO Chun-hong.Empirical Test on the Relationship between the Economy Growth and Taxation of China[J].Journal of Central University of Finance & Economics,2006,14(4):1-6,56.
Authors:HAO Chun-hong
Institution:HAO Chun-hong
Abstract:Empirical proof may prove that GDP influences taxation in positive direction in China,relationship between the economy growth and taxation.The relation between taxation and GDP will not deviate from the balanced state,and maintenance of a rational relation between taxation and its source has fully been proved.From the point of guaranteeing the highest economy growth rate,the optimization macro tax rate should be around 20% in China.Taxation should increase in pace with GDP growth,and enhancement of macro-tax rate should maintain moderate degree with economy growth,on the other hand,what proves the important practical meaning of "Laffer "curve in China.
Keywords:Empirical test Tax and economics growth Error correction model Cointegrating test  
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