摘要
直接税包括农业税收对经济增长有显著的负作用 ,而流转税等间接税对经济增长的影响不显著 ;我国使经济增长最大化的最优直接税规模是占GDP的 3 5% ,最优的直接税 /间接税比率是 0 4 5,目前直接税和直接税 /间接税比率均已超过其最优数量 。
Direct tax including agricultural tax has remarkable negative effect on economic growth,while indirect tax including circulation tax not remarkable effect.Optimal direct tax scale,which could maximize our economic growth,is 3 5% of GDP,and optimal ratio of direct indirect tax is 0 45.Now,direct tax scale and ratio of direct indirect tax both exceed the optimality,and the direct tax so should be cut.
出处
《经济理论与经济管理》
CSSCI
北大核心
2001年第7期15-20,共6页
Economic Theory and Business Management
关键词
税收结构
经济增长
直接税
间接税
direct tax
indirect tax
economic growth
optimal tax structure.
