| 间接税改革的宏观经济效应:一般均衡分析 |
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| 引用本文： | 周建军,王韬,刘芳. 间接税改革的宏观经济效应:一般均衡分析[J]. 当代经济科学, 2004, 26(5): 37-42 |
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| 作者姓名： | 周建军 王韬 刘芳 |
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| 作者单位： | 华中科技大学,管理学院,湖北,武汉,430074 |
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| 摘 要： | 建立一个研究中国整体经济的可计算一般均衡(CGE)模型.对我国现行税制间接税税率调整,间接税向直接税转化,间接税调整对储蓄、投资的影响等措施的宏观经济效应进行分析,提出一些可供选择的税收政策改革方案.在此基础上,指出了本CGE模型的局限与改进方向.
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| 关 键 词： | 间接税 一般均衡模型 宏观经济效应 |
| 文章编号： | 1002-2848(2004)05-0037-06 |
| 修稿时间： | 2004-03-20 |
A General Equilibrium Analysis on the Macroeconomic Effect of Indirect Tax Reform |
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| ZHOU Jian jun,WANG Tao,LIU Fang. A General Equilibrium Analysis on the Macroeconomic Effect of Indirect Tax Reform[J]. Modern Economic Science, 2004, 26(5): 37-42 |
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| Authors: | ZHOU Jian jun WANG Tao LIU Fang |
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| Abstract: | A CGE model, which emphasizes the Chinese macro economy, is constructed in this paper and is used to analyze the effect of tax policy reform including adjustment of indirect tax rate, altering the indirect tax to direct tax and the change of saving and investment caused by tax policy reform, and given are some alternative reform program of tax policies. On the basis of this, pointed out are the estimations and improvement of CGE model. |
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| Keywords: | indirect tax general equilibrium model macro-economic effect |
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