摘要
经济发展水平相同且较高的国家,由于对资本收入征税的税率较高、资本化收入比重较低、对企业生产和投资的转移支付极少,因此,若劳动报酬比重较高,则消费率亦较高、服务业比重亦较高,三者呈现正相关的关系。在经济发展水平相同且较低的国家中,在资本收入的差别化利率、资本化收入比重、对企业生产和投资的转移支付比重等方面存在较大的差异。由此导致劳动报酬比重和后二者之间可能出现正相关的关系,也可能出现负相关的关系这种复杂的现象。
In countries that are of analogously high economic development levels,because of high capital income tax,low capitalizing income proportion and poor transfer payment of enterprise produc-tion and investment,if labor remuneration proportion is high,the consumption rate and service indus-try proportion will go high accordingly.Labor payment proportion is in positive correlation with con-sumption rate and service industry proportion.On the other hand,in countries of approximately low economic development levels,great disparity exists among differential tax rate of capital income,capi-talizing income proportion and transfer payment of enterprise production and investment.It may result in a complicated phenomenon that there may be both positive and negative correlation between labor payment proportion and the other two aspects.
出处
《广西师范学院学报(哲学社会科学版)》
2015年第4期32-40,共9页
Journal of Guangxi Teachers Education University:Philosophy and Social Sciences Edition
基金
教育部哲学社会科学创新基地"南京大学经济转型和发展研究中心"子课题"经济增长与结构转型研究"项目
教育部人文社会科学重点研究基地南京大学长江三角洲经济社会发展研究中心重大项目(2013-NDCSJ-01)
关键词
劳动报酬比重
消费率
服务业比重
差别化税率
资本化收入
转移支付
Proportion of Labor Remuneration
Consumption Rate
Service Industry
Differential Tax Rate
Capital Income
Transfer Payment