经济增长、税收收入与宏观税负——基于中国宏观经济数据的实证研究  

Economic Growth,Tax Revenues,and Macro Tax Burden——Data-based Empirical Research on China's Macro Economy

作　　者：吴卫红[1] 姜松[1] 李畅[1] 

机构地区：[1]西南大学经济管理学院,重庆400716

出　　处：《上海金融学院学报》2012年第2期82-96,共15页Journal of Shanhai Finance University

摘　　要：本研究以经济增长、税收收入与宏观税负三者间的关系为研究对象,利用中国2006年第1季度至2011年第3季度的税收收入、GDP和所计算得出的小口径宏观税负的数据,以供给学派经济学家亚瑟.拉弗(Arthur Laffer)提出的著名的"拉弗曲线"(Laffer-curve)为指导,建立计量经济模型,分别测算实现经济增长最大化的宏观税负和实现政府税收收入最大化的宏观税负,并分析了中国税收收入与经济增长的关系,为近年来中国积极推进财税体制改革和近期出台的结构性减税政策提供支持。The research focuses on the relations among economic growth, tax rev- enues, and macro tax burden. With the data of tax revenues of the first quarter of 2006 and third quarter of 2011, the GDP of the same periods and their calculated result of small-caliber macro tax burden, directed by ＂Laffer Curve ＂, we establish an econometric model to measure and calculate the macro tax burden which indicates maximal economic growth, and the macro tax burden which indicates the maximal tax revenues of govern- ment. Then we analyze the relationship between China＇s tax income and economic growth, which offers a support to Chinese recent years active fiscal reform and the recent intro- duction of structural tax reduction.

关 键 词：经济增长 税收收入 宏观税负 

分 类 号：F810.42[经济管理—财政学]