税式支出研究的新进展  

NEWLY RESEARCH ON TAX EXPENDITURES

作　　者：毛捷[1] 

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京100029

出　　处：《经济理论与经济管理》2011年第5期42-50,共9页Economic Theory and Business Management

基　　金：国家自然科学基金资助项目(71003059);国家自然科学基金资助项目(70903044)

摘　　要：本文重点阐述税式支出的理论分析框架及其实际效应,以作为后续相关研究的基础。税式支出既具有激励保障功能,又存在诸多弊端。因此,扩大还是限制税式支出,从未停止过争论。理论研究发现,税式支出存在最优规模,具有促进就业和改善收入分配的积极效应,并且与政治体制、社会选择紧密相关。经验研究发现,税式支出对个人决策、产业发展和政府行为产生了多重影响。This paper is a literature review on the study of tax expenditures,focused on the theoretical framework and the real effects.Debates on encouraging or restraining tax expenditures would never cease due to their positive functions and negative influence.Theoretical studies indicated that the optimal level of tax expenditures achieved by considering economic efficiency could stimulate employment and improve the income distribution,closely link up with the political systems and social choices.Relevant empirical research found that there are multiple effects of tax expenditures on individual and government behaviors as well as industry development.

关 键 词：税式支出 税收优惠 理论框架 实际效应 

分 类 号：F812.42[经济管理—财政学]