供给学派关于减税政策的争论及其评价

Arguments and Evaluation of the Supply-side School on Tax Cuts Policy

供给学派是在凯恩斯主义政策失灵,声称重新发现"萨伊定律"的理论基础上,产生的一个西方自由主义经济学流派。其经济政策的核心是减税,并要求实行严格的预算支出政策和紧缩的货币政策。在供给学派内部,围绕着减税政策的实施对象、减税政策的效应、减税政策的地位作用以及减税政策的实施路径等问题,存在不同观点。重温当年政策观点争鸣得到的启示是,不能简单把"拉弗曲线"等同于供给学派的减税理论,更不宜将极端供给学派学者的减税主张片面理解为供给学派的税收政策;供给学派强调供给决定需求、生产决定消费和分配,主张减轻企业税收负担,重视生产要素的市场配置效率及其对经济长期增长的推动作用。

Supply-side school of economics is one of Neoliberalism schools in Western economics, developed in response to the failure of Keynesian economic policy and on the basis of the assertion of rediscover ＂Say＇s Law＂. The core of its economic policy is tax cuts, and the requirement for strict budget expenditure and tight monetary policies. In the supply-side school of economics, there are different views in issues surrounding the object of tax cuts, the effects of tax policy, the role of tax cuts, and the approach of implementing tax cuts. The enlightenment from reviewing arguments about viewpoint of policy at that time is that wecannot simply think the ＂Laffer curve＂ as the tax cuts theory of supply-side, even cannot unilaterally interpret the opinion of tax cuts policy proposed by extreme scholars of supply-side school as the tax policy of the entire supply-side. Supply-side school of economics emphasizes that the supply creates demand and that production determines distribution and consumption. It also proposes to reduce the tax burden of corporate, to pay more attention to the efficiency of market allocation of production factors, and to enhance its role in promoting long-term economic growth.