对比率税制下平衡预算乘数相关问题的思考

Consideration on the Issues of the Balanced Budget Multiplier in the Proportional Tax System

在比率税制下,平衡预算乘数是否等于1,学者们提出了各自的见解,其主要根源在于不同学者对平衡预算乘数定义中政府净税收和政府购买支出同时变化这一"同时"的理解存在分歧。根据平衡预算乘数的定义,考虑到比率税制下税收乘数的推导引入了时间因素,为保证平衡预算时政府净税收和政府购买支出的"同时"变动,平衡预算乘数的计算也要引入时间因素。因而,确保时间一致性是正确推导平衡预算乘数的基本前提。

The scholars have put forward their own opinions about whether the balanced budget multiplier should be less than 1 or equal to 1 in proportional tax system.The main divarication is resulted from the different understanding of ＂same time＂ in the statement of definition of the balanced budget multiplier on the same time variation of net government revenue and government purchase expenditure.Based on the definition of the balanced budget multiplier and taking consideration of time factor introduced in the deduction of tax multiplier,the time factors should also be taken into account when calculating the balanced budget multiplier.Therefore,the time consistency principle is the basic premise in ensuring correct calculation of the balanced budget multiplier.