论战后日本经济发展中的税收效应

Study on tax revenue effect in Japanese economic development after world warⅡ

本文从经济增长和经济稳定的两个角度探讨了经济发展中的税收效应问题。认为税收一方面加速了资本积累的进程 ,为日本经济增长创造了动力和后劲 ;另一方面税收又促进了经济增长方式的改变。在经济稳定方面 ,通过税制的“自动稳定器”作用来抑制过度需求 。

The article discussed the question of tax reveme effect in Japanese economic development from two anglas of economic gvowth and economic stability.It held that on the one hand the tax revenue sped up the process of the capital accummulation and created the motive force of the economic gvowth to Japan,on the other hard the tax revenwe promoted the trans formation of the economic gvowth ways.It can control the excessive requirment by the “automatic stabilizer” of the tax system and strengthen the management to the general supply with the fiscal policy.