减税和扩大政府支出对经济增长和扩大内需的效率与效力比较——基于SVAR模型的分析

The Comparison Between the Impact of Tax Cuts and Government Spending on Economic Growth and Domestic Demand

本文运用SVAR模型考察了改革开放30年来,税收与政府支出对经济增长、居民消费和企业投资的影响关系。结果显示,在弹性关系层面无法确定政府支出、税收和经济增长之间是否存在协整关系。但在增长率层面政府支出对于经济增长和扩大内需均有促进作用,而税收的作用则相反。扩大政府支出对于促进经济增长和扩大居民消费而言,比减税的影响效率与效力都强,但减税对企业投资的促进效率与效力则优于扩大政府支出所产生的影响。

The paper uses SVAR model to research the impact of the tax cuts and government spending on economic growth, household consumption and business investment since China＇s reform and opening up. From the investigating result, it is uncertain if there was a cointegration relationship among the government expense, taxes and economic growth, but government spending promotes the economic growth and civil demands, the role of tax was vice versa; For promoting economic growth and the expansion of household consumption, government expense is more effectiveness and et^ciency than tax cuts. However, tax cuts＇ effectiveness and efficiency are superior to the expansion of government expense on promoting the business investment.