公共支出结构、最优税收与经济增长  

Structure of Public Expenditure,Optimal Taxation and Economic Growth

作　　者：金成晓[1] 张东敏[2,3] 

机构地区：[1]吉林大学数量经济研究中心暨商学院 [2]吉林财经大学统计学院 [3]吉林大学商学院

出　　处：《吉林大学社会科学学报》2016年第5期17-24,187,共8页Jilin University Journal Social Sciences Edition

基　　金：国家社会科学基金重大项目(12&ZD197)

摘　　要：在一个两部门经济中,采用参数化和数值模拟的方法,探讨在不同目标设定下,公共支出结构对最优税收选择及其经济效应的影响。研究结果显示:经济增长率最大化条件下,最优资本所得税与最优劳动所得税均等于公共支出占正规部门产出大小。在福利最大化条件下,最优所得税取决于公共支出用途:当公共支出全部用于基础建设时,最优劳动所得税等于最优资本所得税;当公共支出用于基础建设和转移性支出时,最优劳动所得税小于最优资本所得税,转移性支出占总支出比重越高,最优劳动所得税越低,最优资本所得税越高。在我国当前税制结构下,降低资本所得税和劳动所得税有利于经济增长和社会福利改进,减小偷逃税规模。在其他税收收入可以满足政府预算约束条件下,资本所得税下降28.57个百分点可以实现经济增长率最大化,下降28.13个百分点可以实现福利最大化。Based on a tw o-sector model,this paper first analyzes the influences of structure of public expenditure on structure of optimal taxation,and then discusses how the optimal tax w ill affect the economy and social w elfare w ith different objectives by simulating a calibrated economy. If the objective is to maximize the grow th rate of economy,irrespective of the allocation of the expenditure betw een redistribution and infrastructure,both labor income and capital income should be taxed equally according to the ratio of total public expenditures to output. To maximize the social w elfare,the structure of tax under w elfare maximization coincides w ith that under grow th maximization w hen all public expenditure is devoted to infrastructure. How ever,if the government increases the transfer payment,the tax on labor income w ill drop,and the tax on capital income w ill increase. The greater the proportion of transfer to total public expenditure is,the smaller the tax on labor income and the bigger the tax on capital income w ill be. It is useful to reduce capital income tax and labor income tax for the grow th of economy,the improvement of social w elfare and the reduction of tax evasion. If there are other tax sources that can meet the budget constraint of the government,w e can realize grow th-maximizing w hen reducing the tax on capital income by 24. 57%,w hile cutting dow n the tax on labor income by 24. 13%,w e can achieve w elfare-maximizing.

关 键 词：基础建设支出 转移性支出 资本所得税 劳动所得税 经济增长 

分 类 号：F812.45[经济管理—财政学] F812.42F124.1