| 中国的经济增长、需求约束与税收结构 |
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| 引用本文： | 申嫦娥.中国的经济增长、需求约束与税收结构[J].税务与经济,2006(6):64-68. |
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| 作者姓名： | 申嫦娥 |
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| 作者单位： | 北京师范大学,经济与工商管理学院,北京,100875 |
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| 摘 要： | 在我国目前的经济增长中,出现了投资需求过热而消费需求不足的结构性失衡状况。为此,可以把税收结构引入汉森-萨缪尔森模型,来研究税收结构对投资和消费的影响。通过实证研究发现,在税收结构中,流转税(间接税)比重的增加对投资增长有激励作用,而对边际消费倾向没有显著影响;所得税和其他税(代表了直接税)比重的增加,有利于抑制投资和过快的经济增长,相反,可以提高边际消费倾向,从而促进消费。
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| 关 键 词： | 税收结构 经济增长 直接税 间接税 |
| 文章编号： | 1004-9339（2006）06-0064-05 |
| 收稿时间： | 2006-08-22 |
| 修稿时间： | 2006年8月22日 |
Economic Growth, Demand Restriction and Tax Structure in China |
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| SHEN Chang-e.Economic Growth, Demand Restriction and Tax Structure in China[J].Taxation and Economy,2006(6):64-68. |
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| Authors: | SHEN Chang-e |
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| Institution: | School of Economics and Business Admnistration, Beijing Normal University, Beijing 100875, China |
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| Abstract: | A Structural imbalances appear in our current economic growth,that is demand for investment overheating,and the lack of consumer demand.To study the impact of the tax structure on investment and consumption,this paper adds the tax structure to Hanson-Samuelson model.Empirical study found circulation tax(indirect taxation) proportion increased in tax structure can inspirit investment and restrain consumption.While,Income tax and other taxes(direct taxes) proportion increased in tax structure will inspirit consumption and restrain investment. |
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| Keywords: | tax structure economic growth direct taxation indirect taxation |
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