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本文将利用部分国家的时间序列数据和截面数据对宏观税负(财政收入规模)与经济增长的相关关系以及它们之间的函数类型进行计量经济学的分析,以揭示在经济发展中宏观税负的变动规律。 一、拉弗曲线及其拓展 (一)拉弗曲线的含义 对宏观税负与经济关系的研究是西方公共经济学和财政学的重要内容,而有重要影响的当推美国供给学派的代表人物阿瑟·拉弗提出的有关税收
In this paper, the econometric analysis of the relationship between macro tax burden (fiscal revenue scale) and economic growth and the type of functions among them will be made by using the time series data and cross-sectional data of some countries to reveal the macro tax burden in economic development The law of change. A. The Laffer Curve and Its Extension (I) The Meaning of the Laffer Curve The study of the relationship between the macro tax burden and the economy is an important part of Western public economics and finance. However, when there is an important influence, the representative of the American supply school Arthur Laver raised the tax