宏观税负与经济增长被引量：24

Tax Burden and Economic Growth

下载PDF

导出

摘要本文在回顾有关税收和经济增长关系文献的基础上提出了一个简单的理论框架,并以此考察了改革开放以来我国宏观税负与经济增长之间的关系,以及地区税负差异对我国区域经济发展的影响。在此基础上,本文认为我国有必要采取措施适当降低当前的宏观税负,并对宏观税负较高而经济发展水平较低的省份给予必要的扶持。

作者郑振儒

机构地区上海财经大学公共经济与管理学院

出处《财经问题研究》 CSSCI 北大核心 2006年第4期60-67,共8页 Research On Financial and Economic Issues

关键词宏观税负经济增长最优税负区域经济

参考文献20

1Scully,G.W.Tax Rate,Tax Revenues and Economic Growth[P].Policy Report No.98,1991,National Center for Policy Analysis,Dallas.
2Plosser,C.I.The Search for Growth,in Federal Reserve of Kansas City Symposium Series,Policies for Long-run Economic Growth,1992.
3Marsden,Keith.Links between Taxes and Economic Growth:Some Empirical Evidence[P].World Bank Working Paper No.605,1983.
4Grrrison,Charles B.and Lee,Feng-yao.Taxation,Aggregate Activity and Economic Growth:Further Cross-Country Evidence on Some Supply-Side Hypotheses,Economic Inquiry,1992.
5Oakland,W.H.Local Tax and Intra-Urban Industrial Location,in G.Break (ed.),Metropolitan Financing and Growth Management,1978.
6Carlton,Dennis W.The Location and Employment Choices of New Firms:an Economic Model with Discrete and Continuous Endogenous Variable,The Review of Economics and Statistics 66,1983.
7Wheat,Leonard F.The Determinants of 1963 -77 Regional Manufacturing Growth:Why the South and West Grow?[J].Journal of Regional Science,1986,26(4).
8Ramsey,Frank P.A Mathematical Theory of Saving[J].Economic Journal,Vol.38,1928.
9Robert J.BarroGovernment Spending in a Simple Model of Endogenous Growth[P].NBER Working Paper No.2588,1988.
10戴维·罗默.高级宏观经济学(中译本)[M].北京:商为印书馆,1999..

1楚国良(2002).《乡镇政府的财政“黑洞”》[J].《改革内参》,2002,(5).
2黄佩华(1999).《中国地方财政问题研究》[M].北京:中国检察出版社,..
3毛泽东(1956／1976).《论十大关系》[M].北京:人民出版社,..
4王绍光(2002).《美国进步时代的启示》[M].北京：中国财政经济出版社,..
5王绍光(1997).《分权的底限》[M].北京：中国计划出版社,..
6Pecorino, Paul, 1994," The Growth Rate Effects of Tax Reform", Oxford Economic Papers 46,492-- 501.
7Rebelo, S. , 1991, "Long - Run Policy Analysis and Long - Run Growth", Journal of Public Economy 99, No. 3,500-- 21.
8Devereux,M.B. ,and Love,D.R., 1994, "The Effects of Taxation in a Two- Sector Model of Endogenous Growth",Canadian Journal of Economics 27, 509--536.
9Garrison, Charles B. and Lee, Feng - Yao, 1992,"Taxation, Aggregate Activity and Economic Growth: Further Cross- Country Evidence on some Supply- Side Hypotheses",Economic Inquiry, Vol.ⅩⅩⅩ , 172-- 176.
10Koester,Reinchard B. ,and Komendi, Roger C. , 1989,"Taxation, Aggregate Activity and Economic Growth: Further Cross- Country Evidence on Some Supply- Side Hypotheses",Economic Inquiry, Vol.ⅩⅩⅦ, 367--386.