关于一个财政模型的错误的商榷  

Discussion on the Errors Found in a Financial Model

作　　者：胡文政[1] 

机构地区：[1]中国政法大学商学院,北京100088

出　　处：《中国青年政治学院学报》2005年第4期72-75,共4页Journal of China Youth College for Political Sciences

摘　　要：相继由中国经济出版社和中国人民大学出版社从1996年至2003年多次再版和印刷的《西方经济学》(下册宏观部分)教科书,关于财政模型证明和结论的若干次不同修改,关于推导出的含税率的税收乘数及其等于1的平衡预算乘数、含税率的转移支付乘数有明显的缺陷。The textbook of “Western Economics” （second volume, “macro economics”） has been published respectively by China Economic Press and China Renmin University Press repeatedly between 1996 and 2003. Several revisions on the proof and conclusions of the financial model in this book worthwhile certain critical discussion. One can find some obvious drawbacks in the tax multiplier model and the budget balance model established in this book. The tax multiplier derived in the textbook is skeptical in that the textbook has mistakenly derived the tax multiplier containing tax rate by means of the quantity tax even in the first step of derivation.

关 键 词：《西方经济学》 财政模型 税率税收乘数 

分 类 号：F810[经济管理—财政学]