最优宏观税负、政府支出结构和消费增长——基于内生增长模型的分析  

The Studies on Optimized Macro Tax Burden,Structure of Public Expenditure and Consumption Growth Based on Models of Endogenous Growth

作　　者：贺俊[1] 王戴伟 

机构地区：[1]中国科学技术大学管理学院,合肥230026

出　　处：《天津大学学报（社会科学版）》2018年第2期105-109,共5页Journal of Tianjin University：Social Sciences

基　　金：国家自然科学基金资助项目(71573240)

摘　　要：长期以来,宏观税负和政府支出结构一直是我国经济学研究中的热门话题。文章在Ramsey模型的基础上,对政府支出结构在常见的生产性、社会性和一般性支出的分类中,进一步将社会性支出细分为消费性支出和福利性支出,并将生产性支出和一般性支出引入生产函数,消费性支出和福利性支出引入效用函数,以估算最优宏观税负和实证研究政府支出结构对人均消费的影响。得出我国最优宏观税负的估计是16.4!,并发现2000—2014年间我国的一般性支出和福利性支出对人均消费有显著促进作用,生产性支出和消费性支出对于人均消费有显著抑制作用。Macro tax burden and the structure of public expenditure have been hot topics in Chinese economic research for a long time. On the basis of Ramsey Model,this thesis introduces the common categories of structure of public expenditure into productive,social and general expenditure,and further divides social expenditure into consumptive expenditure and welfare expenditure. We introduces the product and general expenditure in the production function and incorporates the consumptive and welfare expenditure into the utility function,in order to calculate the optimal macro tax burden and empirically research the effects of public expenditure structure on the Per Capital Consumption. We estimate Chinese optimal macro tax burden is about 16. 4!. Meanwhile,we find the general and welfare expenditure of our country significantly promoted the Per Capital Consumption,while the consumptive and productive expenditure did the opposite during 2000-2014.

关 键 词：最优宏观税负 政府支出结构 内生增长模型 人均消费 

分 类 号：F812.42[经济管理—财政学]