摘要
文章通过细分国内各税种、内生化税收和财政支出并纳入财政分权和转移支付,构建了一个2×3×2的新经济地理一般均衡模型。研究认为,转移支付政策难以显著缩小区域差距,而税收政策则有明显的效果。此外,所得税对实际GDP的影响非中性,其中个人所得税的影响机制与流转税相似。当区域间贸易开放度较高时,降低流转税、个人所得税的税率并提高企业所得税的税率,可以增加总税收和(或)整个经济系统的实际GDP。
By the subdivision of domestic taxes, the endogeny of tax in- come and fiscal expenditure, and the introduction of fiscal decentralization and transfer payment, this paper constructs a 2）〈 3）〈 2 NEG general equilib- rium model. It states that transfer payment cannot play a significant role in the reduction in regional disparity, and tax income policy has obvious effect on the reduction in regional disparity. In addition, the effect of income tax on real GDP is not neutral and the effect mechanism of personal income tax is similar with the one of commodity turnover tax. Under high inter-regional trade openness, the reduction in commodity turnover tax and personal in- come tax rates and corresponding rise in corporate income tax rates give rise to the increase in total tax income and the real GDP of the whole economic system.
出处
《财经研究》
CSSCI
北大核心
2013年第6期4-15,共12页
Journal of Finance and Economics
基金
国家社会科学基金重点项目<"十二五"时期调整城乡结构和推进城镇化研究>(10AZD004)
教育部人文社会科学规划基金项目<转移支付和区域协调发展研究>(10YJA790001)
关键词
财政政策
财政分权
转移支付
税收政策
区域差距
所得税
流转税
fiscal policy
fiscal decentralization
transfer payment
tax policy
regional disparity
income tax
commodity turnover tax
