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纵观过去半个多世纪的世界经济发展历程,各国在促进长期经济增长、提高全球竞争力的过程中,税收政策起到举足轻重的作用。传统上,人们主要从税收水平、边际税率和税制累进性角度,研究税收政策对经济增长的影响。近十余年来,学术界越来越关注税制结构的经济增长效应。本文首先简要梳理了税制结构影响经济增长的机理,描述了西方主要发达国家的税制结构发展变化,然后从间接税—直接税比和税种比重两个角度,对国际学术界有关税制结构对经济增长影响的实证研究进行了归纳。从这些实证研究中我们发现,虽然税制结构的增长效应难以得到完全统一的结论,但从对经济增长有害程度由大到小的角度来说,大多数研究都给出了所得税、消费税、财产税这样的排序。
Throughout the course of world economic development over the past half-century, the taxation policy plays a decisive role in promoting long-term economic growth and enhancing global competitiveness. Traditionally, people study the impact of tax policy on economic growth mainly from the perspective of tax levels, marginal tax rates and tax system. In the recent ten years, academics pay more and more attention to the economic growth effect of tax structure. This paper first briefly reviews the mechanism of tax structure affecting economic growth, describes the development and changes of the tax structure in the major western developed countries, and then analyzes the impact of tax structure of international academia on economic growth from two aspects: indirect tax - direct tax ratio and tax proportion Empirical research has been summarized. From these empirical studies, we find that although the growth effect of the tax structure is difficult to be completely unanimously concluded, most studies provide income tax, consumption tax, property tax from the desirability of economic growth This sort.