税收的经济增长效应——基于“经济人”行为选择的思考

Economic Growth Effect of Tax-Research on Action Choice of "Economic Man"

通过分析税收对个人消费和企业投资行为的影响,探讨了政府税收影响之下的宏观经济增长。引入以税收为主要来源的各类政府支出,从而可以修正征税带来的扭曲。应用简单的模型分析了在政府税收收入和财政支出共同作用下的经济增长,并提出一国税收政策的衡量标准。

Through analyzing the influence of tax on personal consumption and corporate investment, it discusses macroscopic economic growth which is subject to the influence of government tax. By introducing various government expenditures which take tax revenue as main source, the distortion of taxation can be corrected. By applying a simple model, it analyzes the economic growth under the joint effects of government tax revenues and financial expenditures, and puts forwards the measurement criterion of a country＇s taxation policy.