资源税楔子、 技术进步与经济增长  

Resource tax wedge,Technological Progress and economic growth

作　　者：郝春虹 刘相杰 韩镕泽 Hao Chunhong;Liu Xiangjie;Han Rongze(Inner Mongolia University of Finance and Economics,School of Finance and Taxation,Hohhot 010000,China)

机构地区：[1]内蒙古财经大学财政税务学院,内蒙古呼和浩特010000

出　　处：《煤炭经济研究》2024年第1期23-31,共9页Coal Economic Research

基　　金：内蒙古自治区教育厅2022年度直属高校基本科研业务费项目(NCYWR22006)。

摘　　要：实现高质量经济发展目标,资源税楔子在技术进步条件下如何避免经济增长带来的资源耗竭代价是值得关注的重要议题。本研究旨在揭示税收楔子和技术进步对经济增长的内生影响,以资源税楔子和技术进步作为生产要素拓展了内生增长理论。将资源税楔子和技术进步同时内生化纳入生产函数,基于Barro内生经济增长模型,构建一个包括技术研发部门、资源开采部门、制造业部门和政府部门的四部门内生经济增长模型,理论演绎了资源税楔子、技术进步和经济增长之间的影响关系。同时利用中国2006—2021年省级面板数据,对其进行经验验证。研究发现:①资源税楔子对经济增长起抑制作用,对资源开采部门征收的资源税会归宿到制造业部门;②技术进步与经济增长之间关系呈现“U”型态势,在技术进步起步阶段,技术进步对经济增长起抑制作用,在技术水平到达一定程度时则会显著的促进经济增长;③技术进步会降低资源税楔子对经济增长的抑制作用。本文拓展了资源税楔子和技术进步影响经济增长的内生增长理论,为税制改革和推动技术进步提供理论支撑。To achieve the goal of high-quality economic development,how to avoid the cost of resource depletion caused by economic growth in the context of technological progress is an important issue worthy of attention.This article aims to reveal the endogenous impact of tax wedges and technological progress on economic growth,and expands the endogenous growth theory with resource tax wedges and technological progress as production factors.Integrating the resource tax wedge and technological progress into the production function,based on the Barro endogenous economic growth model,a four sector endogenous economic growth model is constructed,including the technology research and development department,resource extraction department,manufacturing department,and government department.The theoretical deduction of the impact relationship between the resource tax wedge,technological progress,and economic growth is presented.At the same time,empirical verification was conducted using provincial panel data from China from 2006 to 2021.Research has found that:①resource tax wedges have a restraining effect on economic growth,and resource taxes levied on resource extraction sectors will be attributed to the manufacturing sector.②The relationship between technological progress and economic growth presents a U-shaped trend.In the initial stage of technological progress,technological progress has a restraining effect on economic growth,and when the level of technology reaches a certain level,it will significantly promote economic growth.③Technological progress will reduce the inhibitory effect of resource tax wedges on economic growth.This article expands on the endogenous growth theory of resource tax wedge and the impact of technological progress on economic growth,providing theoretical support for tax reform and the derivation of technological progress.

关 键 词：资源税楔子 技术进步 经济增长 Barro内生增长模型 

分 类 号：F062.1[经济管理—政治经济学] F416.21F810