关于我国宏观税负与经济增长的思考

Thoughts on China's Macro Tax Burden and Economic Growth

宏观税负是反映政府经济规模及政府干预市场能力大小的一个重要的宏观经济指标。本文从理论与实证两个角度对宏观税负之于经济增长的影响进行了分析,认为过高的宏观税负不利于经济增长,并针对我国目前预算内的宏观税负水平不高但实际宏观税负却比较沉重的情况提出了一系列建议。

Macro tax burden is an important macro economic index reflecting governmental economic scale and government＇ s ability of intervening market. This article analyzed the influence of macro tax burden on economic growth theoretically and empirically. The results indicated that too high macro tax burden was disadvantageous to the economic growth. China＇s macro tax burden is at normal level within budgets, but the actual macro tax burden is rather heavy. In view of the existing situation, this article also proposed a series of suggestions.