税率风险与我国经济增长的实证分析

An Empirical Analysis on Tax Rate Risk and Economic Development in China

宏观税率是调节宏观经济的重要工具。中国的宏观税率因其政府收入的多层次性而产生了核算的差异;同时,因资料的可获得性又产生了名义税率和实际税率的差距。通过实证分析,充分认识宏观税率对经济增长的作用和风险程度,可以有效地利用这一工具促进中国经济快速健康发展。

Macro- tax rate is an important tool in adjusting macro- economy. Macro- tax rate of China has accounting differences because of the multilevel of government income. At the same time, there is a gap between nominal tax rate and actual tax rate because of the availability of reference. An empirical analysis is made to fully illustrate the impact and risk degree of macro -tax rate on economic development. The authors believe that we can use the tool effectively to promote the fast and healthy economic development of China.