我国税制结构对经济增长效应的研究——基于经济发展非均衡视角  

Effect of Tax Structure on Economic Growth——Based on Non-equilibrium of Economic Development

作　　者：张卫峰[1] 郭晓辉[1] ZHANG Wei-feng GUO Xiao-hui(College of Economics, Northwest Normal University, Lanzhou 730070, Chin)

机构地区：[1]西北师范大学经济学院,甘肃兰州730070

出　　处：《北京邮电大学学报（社会科学版）》2016年第5期82-88,共7页Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

基　　金：国家自然科学基金项目(71263046)

摘　　要：选取1995—2014年间29个省的面板数据,运用面板门槛模型考察了以劳动收入、资本收入和消费支出税对经济增长的非线性效应。研究表明:税制结构在不同经济发展水平下对经济增长发挥了不同的作用。据此提出要逐步构建与经济新常态相适应的税制体系,明确劳动收入、资本收入和消费支出税在不同经济发展水平下发挥的作用,因地制宜地为各地区经济均衡发展提供良好的税收制度和保障。Based on panel data of 29 provinces during the year from 1995 to 2014,the panel threshold model is used to investigate the non-linear effects of labor income,capital income and consumption expenditure tax on economic growth. The results show that the tax system plays a different role in economic growth under different economic development levels. Accordingly,the tax system which adapts to ＂China＇s New Normal＂should be gradually built up,and the role that labor income,capital income and consumption expenditure tax play in different levels of economic development should be clarified,so as to provide a good tax system supply and security for the balanced development of regional economy.

关 键 词：税制结构 经济增长 面板门槛模型 经济发展非均衡 

分 类 号：F812.42[经济管理—财政学]