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关于宏观税负与经济增长关系的探究 被引量:12

A Study of the Relationship between Macro-tax-burden and Economic Growth
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摘要 文章界定了宏观税负测度的指标和公式,评价了目前我国宏观税负的水平,通过计量模型分析,得出了宏负每提高一个百分点使GDP增速下降0.02个百分点的结论。 This paper defines the objectives and formula for testing macro- tax- burden, assesses the current level of China's macrotax - burden, and, by mathematical model analysis, concludes that 1 percent increase of macro - tax - burden would cause 0. 02 percent decline of GDP growth rate.
作者 王军平
出处 《山西财经大学学报》 2005年第4期35-38,共4页 Journal of Shanxi University of Finance and Economics
基金 国家自然科学基金重点项目(70131002)
关键词 非应税GDP 宏观税负 投入产出表 nontaxable GDP macro-tax- burden input-output table
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