异质性下税收政策对收入分配不平等和经济增长关系的影响  

Influence of Taxation Policy on Income Inequality and Economic Growth Under Heterogeneous Conditions

作　　者：李芳芳[1] 

机构地区：[1]中央财经大学经济学院,北京100081

出　　处：《广西经济管理干部学院学报》2011年第1期26-32,共7页Journal of GuangXi Cadres College of Economic and Management

摘　　要：文章在弹性劳动供给理论的基础上对内生增长模型作了发展。该模型假设经济人有着不同的物质资本初始禀赋和不同的劳动技能,在此条件下分析了采用不同的税收政策为投资进行补贴对经济增长和收入分配不平等关系产生的不同影响。结论显示:在资本异质性主导地位下,旨在提高经济增长率的财政政策导致了一个更加不平等的税前收入分配。Based on the elastic labor supply theory, this article developed the endogenous growth model, this model hypothesizes agent has different physical capital initial endowment and different working skills. Under these conditions, the article analyzed using different tax policy for investment subsidies fbr economic growth and income inequality relationship between the different effeels ot. The result Shows that in capital heterogeneity dominance, the t^seal policy- ainiing at improving the economic growth rate lead to a more unequal pre-tax income distribution.

关 键 词：收入分配不平等 经济增长 异质性 税收政策 

分 类 号：F810.422[经济管理—财政学]