广东省消费支出、资本收入、劳动收入实际有效税负税收弹性系数测算

A Calculation for Tax Elasticity of Real Effective Tax Burden of Consumption Expenditure,Income of Capital and Income through Work in Guangdong

本文在有效税负的分析框架下,测算出广东省消费支出、资本收入、劳动收入等有效税负的相应水平。在此基础上,本文借鉴了税收弹性的研究方法,进一步分析各项有效税负的弹性系数。结果发现:税收收入在不同方面、不同程度上影响着经济流通领域的各经济部门,并与各经济部门间存在着不协调的因素。因此,在制定税收政策时,应充分考虑税收在各经济部门的实际情况,针对消费支出、资本收入、劳动收入有效税负不同的实际情况,做出相应的调整。

This paper aims at studying the effective tax burden of regional economy, taking Guangdong for example, calculating the tax elasticity of consumption expenditure, income of capital and income through work. The consequence indicates that there is an influence of tax more or less on every department in the economy. As a result, the influence of tax on different economic departments should be taken into consideration when setting tax policy, and revisions should be made according to different tax burden of consumption expenditure, income of capital and income through work.