摘要
1994年税制改革以来,我国各地区税收收入连年高速增长,导致全国税收收入占GDP的比重迅速上升。研究发现这种税收收入的快速增长给经济增长带来严重不利影响。它降低了经济增长率和税后单位资本的产出水平,并且中西部地区税收增长对经济增长的负面冲击高于东部地区。这种情况对于我国保持经济长期稳定增长,有效实施西部大开发战略可能不利,政府应适时调整税收政策。
This paper finds that rapid growth of tax revenues since tax system reform in 1994, which results in increasing rate of total tax revenues to GDP, has negative effects on our economic growth. It decreases rate of economic growth and output after tax per capital, and besides, the negative effects in the middle and west areas are more than that in the east areas. So, it is not good to our stable and long run e-conomic growth, neither to opening the grand western areas. The government should adjust the tax policy.
出处
《经济理论与经济管理》
CSSCI
北大核心
2004年第8期18-23,共6页
Economic Theory and Business Management
基金
国家社会科学基金重点项目"积极财政政策效果评估及淡出策略研究"(04AJY006)
关键词
税收增长
经济增长
面板数据模型
tax revenues growth
economic growth
panel data model
