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我国最优宏观税负水平的实证分析及政策选择
引用本文:高凌江.我国最优宏观税负水平的实证分析及政策选择[J].税务与经济,2012(1):74-79.
作者姓名:高凌江
作者单位:中国社会科学院财贸所博士后流动站,北京100836/北京第二外国语学院旅游管理学院,北京100024
基金项目:北京市教委科技创新平台资助
摘    要:以巴罗、斯库利模型为分析框架,通过相关分析和多元回归分析,进一步研究我国的宏观税负问题。实证研究结果表明:政府通过征税把资源从私人部门转移到公共部门使用的过程中,政府征税对经济产生的负面影响并没有被政府有效地使用税收对经济产生的正效应所抵消,而政府支出本身也对经济产生了负面的影响。从这个角度判断,我国宏观税负水平不是最优的。我国应该进一步完善相关的政策,调整财政体制,进行相应的税收改革。

关 键 词:宽口径宏观税负  财政支出  经济增长

Analysis of the Optimal Level of China's Macro Tax Burden and Policy Options
Gao Ling-jiang.Analysis of the Optimal Level of China's Macro Tax Burden and Policy Options[J].Taxation and Economy,2012(1):74-79.
Authors:Gao Ling-jiang
Institution:Gao Ling-jiang1,2(1.Postdoctoral Research Station of Institute of Finance and Trade Economics of CASS,Beijing 100836,China; 2.School of Tourism Management,Beijing International Studies University,Beijing 100024,China)
Abstract:With Barro,Scully model as the analytical framework,by using correlation analysis and multiple regression analysis further study the problem of macro tax burden.The empirical study shows that the government through taxation transfers the resources from the private sector to the public sector to use,negative impact on the economy produced by government taxation is not offset by positive effect on the economy by use of revenue.While government spending on the economy itself has a negative impact,indicating that the government did not use tax well.Judged from this perspective,the level of China′s macro tax burden is not optimal,China should further improve relevant policies,the adjustment of the public financial system and conducting the corresponding tax reform.
Keywords:wide range tax burden  expenditure  economicgrowth
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