浅议宏观税负与我国长期经济增长的内在关联  

An Analysis of the Relationship between Macro-tax Burden and Long-term Economic Growth in China

作　　者：李炜光[1] 王江涛[1] 范程程[1] 

机构地区：[1]天津财经大学经济学院

出　　处：《税务研究》2016年第10期81-86,共6页

基　　金：国家自然科学基金项目"个人所得税以家庭为单位实施征收问题研究"(批准号:71273184)的阶段性研究成果

摘　　要：宏观税负反映了政府参与国民收入分配的程度。参照国际发展经验,随着人均GDP的提高,政府所占分配的比重一般趋于缩小。而我国则呈现上升的趋势,长期来看,这种悖于发展规律的现象隐藏着对经济增长的潜在威胁。本文利用国民收入核算支出法,将宏观税负纳入经济增长的内在结构中,建立起宏观税负、政府消费与经济增长的内在联系,分析宏观税负与政府消费对我国长期经济增长的内在作用,从而为政府实行轻税政策提供依据。Macro-tax burden reflects the degree of government participation in the distribution of national income. Referring to international development experience, with the increase in per capita GDP, the proportion of government＇s share of the distribution of national income tends to shrink. While it presents the rising trend in China, in the long run, this phenomenon contrary to the law of development hides potential threat to the economic growth. By using the method of national income accounting expenditure, this paper brings macro-tax burden into the inner structure of economic growth, and establishes the inner link of macro-tax burden, government consumption and economic growth. The paper makes an analysis of the internal influence of macro-tax burden and government consumption on the long-term economic growth in China, so as to provide the basis for the government to implement light duty policy.

关 键 词：宏观税负 政府消费 经济增长 

分 类 号：F812.42[经济管理—财政学] F124