对我国当前宏观税负水平的测度与评析  

Measurement and Evaluation on China's Current Macroscopic Tax Burden

作　　者：伍云峰[1] 

机构地区：[1]江西财经大学校办,江西南昌330013

出　　处：《南昌大学学报（人文社会科学版）》2008年第3期59-63,共5页Journal of Nanchang University(Humanities and Social Sciences)

摘　　要：研究中国的宏观税负水平,不能不考虑政府的制度外收入。判断一国宏观税负水平的轻重还要看公众所享受的公共产品的数量和质量以及宏观税负是否对经济增长起阻碍作用。我国政府提供的公共品的数量和质量还不能满足公众的需求。计量模型显示我国大口径的宏观税负对经济增长起阻碍作用。The studies on China＇ s macroscopic tax burden level cannot ignore the income out of the system of government. To judge a country macroscopic tax burden level, weighty or light, we should consider the quantity and quality of public goods and the macroscopic tax burden is obstructive to the economic growth or not. The quantity and the quality of public goods that our country＇ s government provided cannot satisfy the public＇ s demand. The econometric model shows that our country＇ s macroscopic tax burden is obstructive to the economic growth.

关 键 词：宏观税负 边际税负 税收弹性 制度外收入 财政支出 

分 类 号：F810.42[经济管理—财政学]