论税收与经济增长——对中国劳动、资本和消费征税的效应分析

On Taxation and Economic Growth——The Effects of Taxation Imposed on Labor, Capital and Consumption

本文分析了我国对劳动、资本收入及消费支出征税的有效税率与经济增长的关系及其影响经济增长的途径 ,发现我国对资本征税降低了投资率和全要素生产率 ,但不影响劳动供给 ,对经济增长有一定的负效应 ;对劳动征税降低了投资率 ,刺激了劳动供给 ,对技术进步没有影响 ,总效应是降低经济增长 ;对消费支出征税 ,提高了投资率和全要素生产率 ,不影响劳动供给 ,最终效应是不妨碍或弱促进经济增长 ,并据此提出了相关的政策建议。

This paper makes an analysis of the relationships between the effective tax rates imposed on income of labor and capital and consumption expenditure on one side and the economic growth on the other. It also makes an analysis of the ways the effective tax rates exert their influence on the economic growth. It is found that taxation on capital decreases the investment rate and total factor productivity, has no negative impact on labor supply, with a negative effect on economic growth. Taxation imposed on labor dampens the rate of investment, stimulates labor supply and produces no adverse impact on technical progress, with the general effects of slowing down economic growth. Taxation imposed on expenditure of consumption increases investment rate and total factor productivity and does not adversely affect labor supply, with the ultimate effect of not impeding or slightly improving economic growth. In the light of the above the authors put forward some policy suggestions.