摘要
中国最优宏观税负问题一直是财税学界研究的重点。中国财税体制的特殊性给最优宏观税负的研究增加了许多困难,也引起了不少争议。本文将宏观税负的最优目标设定为使经济增长最大化,并按照国际口径对税收收入进行调整,将预算外收入引入经济增长分析框架,利用数据包络(DEA)方法求得制度外收入等不可观测变量的估计值。在此基础上,运用计量经济学方法测算使经济增长最大化的最优宏观税负水平、税负结构,并分析非税负担对经济增长的影响。
Though there are many literatures about tax burden of China, few analyses the effect of tax revenue and non - tax revenue. By recalculating tax revenue according to IMF method, inclding extra-budgetary revenue and getting the value of unobserve variable, the paper study the optimal tax burden maxmizing the growth of economy. The conclusion of the paper is that the real level of tax burdeng is appropriate, but real tax mix is a little high.
出处
《中央财经大学学报》
CSSCI
北大核心
2010年第3期11-16,共6页
Journal of Central University of Finance & Economics
