宏观税收政策与居民消费水平新探

Residential Expenditure and Optimal Tax-rate in Dynamical Economic System

宏观税率直接关系到社会的宏观经济政策和社会的整体经济运行,也关系到居民的日常消费与投资行为。基于经典的宏观经济分析理论,从宏观经济协调发展平衡系统出发,从理论上借助于税收收入的科学计算模型,得出有关动态均衡经济系统的最优税率的一个比较优良的估值模型。该结果表明宏观税率的确定主要决定于社会经济发展的水平和政府支出的规模,取决于社会固定资本存量的规模,而与居民消费水平没有直接的因果关系,从而为宏观税收政策的制定与优化提供一个切实的理论模型。

Tax rate is concerned with the macro-economy policies, and residential expenditure . It is important for macro economy to determine the proper tax rate. The paper gives a better model of the optimal tax rate of the dynamical equilibrium economic system in terms of the coordinated growth state and seientifie tax calculating. The model indicates that the determination of tax rate depends mainly on the level of economic development , the scales of governmental expenditure and fixed capital store of the society. As a result of its applieation, the paper gives some constructional suggestions to optimize fiscal or tax policies.