摘要
通过对两种税收乘数的考察,不难看出,通过税收政策来调节国民收入或者通过降税来剌激经济增长,其作用是极其有限的,这一观点为政府增税提供了理论依据,同时也为主张税收政策对经济增长无效的观点提供了佐证。对于经济增长而言,税收政策可能至多是一项辅助性政策。
After a study in two types of tax multipliers, one can easily find that the national income adjusted by way of tax policies or the economic growth stimulated by decreasing tax is very limited in effect. On the contrary, the argument described above has provided a theoretical support to the governmental increase of tax, and even an evidential support to the idea of negating tax policies and economic growth depending on financial policies. In regard to economic growth, tax policy is a subsidiary policy at most.
出处
《中国青年政治学院学报》
CSSCI
2004年第1期82-87,共6页
Journal of China Youth College for Political Sciences
关键词
税收乘数
国民收入
税率弹性
tax policy
national income
elasticity of tax rate