| 税率风险与我国经济增长的实证分析 |
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| 引用本文： | 陈海秋,王涛,魏薇.税率风险与我国经济增长的实证分析[J].云南财贸学院学报,2008,24(4). |
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| 作者姓名： | 陈海秋 王涛 魏薇 |
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| 作者单位： | 当代中国研究所，哈尔滨商业大学经济管理学院 |
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| 摘 要： | 宏观税率是调节宏观经济的重要工具。中国的宏观税率因其政府收入的多层次性而产生了核算的差异;同时,因资料的可获得性又产生了名义税率和实际税率的差距。通过实证分析,充分认识宏观税率对经济增长的作用和风险程度,可以有效地利用这一工具促进中国经济快速健康发展。
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| 关 键 词： | 宏观税率 财政风险 经济增长 |
An Empirical Analysis on Tax Rate Risk and Economic Development in China |
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| CHEN Hai-qiu,WANG Tao,WEI Wei.An Empirical Analysis on Tax Rate Risk and Economic Development in China[J].Journal of Yunnan Finance and Trade Institute,2008,24(4). |
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| Authors: | CHEN Hai-qiu WANG Tao WEI Wei |
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| Abstract: | Macro-tax rate is an important tool in adjusting macro-economy.Macro-tax rate of China has accounting differences because of the multilevel of government income.At the same time,there is a gap between nominal tax rate and actual tax rate because of the availability of reference.An empirical analysis is made to fully illustrate the impact and risk degree of macro-tax rate on economic development.The authors believe that we can use the tool effectively to promote the fast and healthy economic development of China. |
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| Keywords: | Macro-tax Rate Fiscal Risk Economic Development |
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