创新驱动、税收扭曲与长期经济增长  

Innovation Driven,Tax Distortion and Long-run Growth

作　　者：严成樑[1] 胡志国[2] 

机构地区：[1]中央财经大学经济学院,邮政编码100081 [2]北京大学光华管理学院,邮政编码100871

出　　处：《经济研究》2013年第12期55-67,共13页Economic Research Journal

基　　金：国家自然科学基金项目"R&D驱动增长模型的拓展和应用研究"(71201176);国家社科基金重大招标项目(12&ZD028);中央财经大学青年科研创新团队支持计划的资助

摘　　要：根据宏观公共财政理论的经典结论,资本所得税的扭曲性大于劳动所得税,政府应通过征收劳动所得税为财政支出融资,最优资本所得税率为零。现实经济中,资本所得税率不仅远大于零,甚至高于劳动所得税率。本文在一个创新驱动的内生增长模型中对比了资本所得税和劳动所得税的扭曲性。研究表明,劳动所得税的扭曲性可能高于资本所得税。这是因为在创新驱动框架下,R&D部门劳动投入是经济增长最直接的决定因素。相对于资本所得税而言,劳动所得税对R&D部门劳动力选择和经济增长的影响更直接。本文为现实经济中高资本所得税率、低劳动所得税率的特征事实提供了一种解释。According to the classic conclusion of the public finance theory, the distortion of capital income taxation is larger than that of the labor income taxation, and the optimal capital income taxation rate is zero. Government should levy labor income taxation, rather than capital income taxation. However, the capital income tax rate in reality is positive, and larger than the labor income tax rate. Based on an innovation-driven growth model, this paper explores the impact of capital income taxation and labor income taxation on economic growth and social welfare. It is found that the distortion of labor income taxation may be larger than that of capital income taxation. The reason is that in the innovation-driven growth model, labor input in the R＆D sector is the fundamental reason for long-run growth. In comparison with capital income taxation, labor income taxation has larger impact on R＆D labor input. This paper gives an explanation for the high capital income tax rate in reality.

关 键 词：资本所得税 劳动所得税 创新 经济增长 

分 类 号：F812.42[经济管理—财政学] F124.3F224