收入税和闲暇时间对中国经济增长的影响  

Income Taxation and Leisure Time's Impact on China's Economy Growth

作　　者：葛翔宇[1,2] 叶提芳[2] 胡超斌[2] 

机构地区：[1]中南财经政法大学知识产权研究,湖北武汉430073 [2]中南财经政法大学统计与数学学院,湖北武汉430223

出　　处：《经济经纬》2014年第6期126-131,共6页Economic Survey

基　　金：国家社会科学基金项目(10BJY104);中南财经政法大学博士生科研创新项目(2013B1901);中南财经政法大学百篇优秀博士学位论文培育项目

摘　　要：笔者通过构建内生经济增长模型，基于1994年-2012年中国和丹麦的经济数据探讨了收入税、闲暇时间对经济增长的影响。结果显示：收入税和闲暇对经济增长的影响和该国经济发展水平有很大关系。对处于工业化发展中期的中国，收入税和闲暇在一定程度上抑制了经济的增长，而对处于后工业发展阶段的丹麦，较高的收入税水平和闲暇时间对经济增长都起到了一定的促进作用。This paper first develops an endogenous economic growth model which involves three types of consumption utility function, such as individual consumption, public goods consumption, leisure time consumption. In such a framework, we discuss the effects of both taxation and leisure time on economic growth. Theoretical derivation indicates that there is a different optimal smooth tax rate from that in which leisure time is not considered in utility function. Economic growth can reach the maximum level when the optimal smooth tax rate is set this value. Then, it uses Chinese and Danish＇ s economics data of 1994 to 2011 to show the result as follows： there is a link between the impacts of taxation and leisure time on economic growth and economic development level. The taxation and leisure time plays a negative role in economic growth in China, while it plays a positive role in Danish. China is on the intermediate stage of industrialization while Danish is in a post industrial society.

关 键 词：内生经济增长 闲暇时间 收入税 

分 类 号：F812.0[经济管理—财政学] F113.4