摘要
本文评析了平衡预算乘数是否等于1多种矛盾结论的根源,分析了产生该乘数的税收机制,并从三个方面论证了平衡预算乘数成立的条件:比率税制及其传导机制、平衡预算中政府支出与税收的关系、封闭经济,最后从政府支出的直接效应和间接效应的角度揭示出乘数的本质。
Balanced budget multiplier be equal 1 is a economic problem often discussed. To the point of view about Balanced budget multiplier should be less than 1, the article think that the misapprehend to taxation mechanism about fixed taxes and its derivative income ratio taxes is the reason of wrong conclusion that Balanced budget multiplier should be less than 1. The article discusses balanced budget muhiplier theorem tenable conditions from taxes and its conduct mechanism, arid the relation between government expenditure and the taxes, and closed economics. Final the article explains the multiplier mechanism from government expenditures' direct effect and its indirect effect.
出处
《南京财经大学学报》
2008年第6期6-7,31,共3页
Journal of Nanjing University of Finance and Economics
关键词
比率税
直接效应
间接效应
平衡预算乘数
ratio taxes
direct effect
indirect effect
balanced budget multiplier