我国宏观税负与税收弹性的测度与分析  

Measurement and Analysis on Macro-tax-burden and Tax Elasticity of China

作　　者：刘家树[1] 

机构地区：[1]安徽工业大学经济学院统计系

出　　处：《统计教育》2009年第1期31-34,39,共5页Statistical education

摘　　要：在分析宏观税负与税收弹性的关系基础上,选取衡量宏观税负的指标,搜集数据,对我国宏观税负水平和税收弹性进行测度,并建立ECM计量模型,分析我国税收的长期弹性和短期弹性。结果表明我国中口径税负水平偏高,1995以来,小口径长期税收弹性为1.6,中口径长期税收弹性为1.02。Based on the analysis of relationship between macro tax burden and tax elasticity, this paper uses the measurement index of the macro tax and the data related to the measure ment of china＇s macro tax burden level and taxation elasticity, and sets up EMC model to study both long-term and short-term elasticity of China＇s tax burden. It concludes that China＇s medium-caliber tax burden has been being high and since 1995 China＇s small-caliber long-term tax elasticity has been being 1.6, and medium-caliber long-term tax elasticity has been being 1.02.

关 键 词：税负 税收弹性 ECM模型 

分 类 号：O343[理学—固体力学] F812.42[理学—力学]