税收增长对经济增长的拖累效应——兼论现行税制模式转换  

On the Burden Effect of Tax Revenue Increasing on Economic Growth

作　　者：吴美华[1] 

机构地区：[1]南京财经大学财税学院,江苏南京210046

出　　处：《改革》2005年第9期42-46,共5页Reform

基　　金：国家社科基金资助项目<税收与经济增长关系的指标测定与计量研究>(项目批号:04DTJ009)中期成果之一

摘　　要：税收增长对经济增长具有拖累影响,这种影响严重削弱了积极财政政策的扩张效应;同时也说明,诞生于20世纪90年代中期的现行税收制度已不再适应变化了的社会经济状况,有必要进行改革。然而改革并不意味着一味地减税,也不单纯是税种的个别调整,而是税制模式的转换。只有在这一思路下进行的税制改革,才能有的放矢。This paper indicates that revenue increasing has been a burden on economic growth.This influence has seriously weakened the expansion effect of positive financial policy, moreover, it shows that present tax system that was drown up in the middle of the 1990s hasn＇t adapted to new society and economic situation, thus it need to be reformed. But the reform doesn＇t mean blindly eliminate tax or adjust individual tax, but to convert model of present tax system. Only in this way can the reform of tax system have a definite object in view.

关 键 词：税收增长 经济增长 拖累效应 税制模式转换 现行税制 模式转换 积极财政政策 社会经济状况 90年代中期 税制改革 

分 类 号：F812.42[经济管理—财政学] F124