我国宏观税负与经济增长的实证分析

China's Macro Taxation and the Empirical Analysis of Economic Growth

近年来,研究有关税收和经济增长之间关系的文献较多,但从马克思的再生产理论角度来进行研究的却不多。在宋则行先生推导的国民经济增长公式的基础上,进一步引入税收和政府支出因素的同时,再做出如下假定:资本的有机构成保持不变;政府只对剩余价值征税;剩余价值率保持不变;税收不会改变产品间的比例关系。从而可以更清晰地看出我国宏观税负的总体水平。

In recent years there is more data on the research of taxation and economic growth. But there is little data about it from the point of Marxist theory of reproduction. On the base of the national economic growth put forward by Mr. Song Zexing, the following hypotheses are made to account for the reasons of taxation and the expenditure from the government; the structure of capital should be kept unchangeable; the government levies the level of China＇s macro taxation can be seen clearly.