最优税收结构选择及其经济效应  

A Study of Selection of Optimal Tax Structure and Its Economic Effects

作　　者：王宏杰[1] 

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《河北科技师范学院学报》2016年第1期74-81,共8页Journal of Hebei Normal University of Science & Technology

摘　　要：在Pealosa模型的基础上构建理论分析框架,从不同调控目标考察我国最优税收结构的选择及其经济效应。研究发现,不同的宏观调控目标对应于不同的最优税收结构;不同的支出结构对不同宏观调控目标下最优税收结构的选择不同。此外,就我国现行税率而言,无论是劳动所得税税率,还是资本所得税税率,它们均处在"拉弗曲线"最高点的右侧。Macroscopic tax burden in China has reached a quite high standard in the past 20 years,which,to some extent,seems to make another step of economic jumping impossible. It＇s time to adjust the tax structure. However,there＇s a series of twists in the tax structure working today in our country,so how to adjust the tax structure has become an important issue which is inevitable and needs to be solved urgently. In views of this,the selection of optimal tax structure in our country and its economic effects were inspected in different adjusting targets according to the theoretical analysis framework based on the foundation of Pealosa＇s model.The results showed that there were different goals of macroeconomic management corresponding to different optimal tax structures; similarly,there were different expenditure structures corresponding to different selections of optimal tax structure under different goals of macroeconomic management. Besides,the tax rates in our country now,whether the rate of earned income tax or that of capital gains tax,all stayed at the right side of the peak of Laffer curve.

关 键 词：宏观税负 最优税收 税收结构 拉弗曲线 

分 类 号：F812.42[经济管理—财政学] F812.45