期刊文献+

我国的拉弗最高税率和最优税率估计 被引量:36

在线阅读 下载PDF
导出
摘要 在对税收与经济增长的有关文献进行回顾的基础上,本文就我国宏观税负与投资和经济增长的关系作了实证分析,并运用计量模型对我国的拉弗最高税率和最优税率进行测算。作者认为,为促进投资和经济增长,我国当前不宜过快提高宏观税负,待经济形势好转后税负可适当提高,但税收规模不宜超过GDP的23%。
作者 马拴友
出处 《经济学家》 CSSCI 北大核心 2002年第1期73-79,共7页 Economist
  • 相关文献

参考文献19

  • 1[1]PECORINO,PAUL.The growth rate effects of tax reform[J].Oxford Economic Papers,1994,46:492-501.
  • 2[2]PECORINO PAUL.Tax structure and growth in a model with human capital[J].Journal of Public Economics,1993,52:251-271.
  • 3[3]REBELO,S.Long-Run policy analysis and long-run growth[J] .Journal of Public Economy,1991,99(3):500-521.
  • 4[4]DEVEREUX,M.B.,AND LOVE,D.R..The effects of taxation in a two-sector model of endogenous growth[J].Canadian Journal of Economics,1994,27:509-536.
  • 5[5]KOESTER,R.B.AND KOMENDI,R.C.Taxation,aggregate activity and economic growth:further cross-country evidence on some supply-side hypotheses[J].Economic Inquiry,1989,Vol.XXVII:367-386.
  • 6[6]MARSDEN,K.Links between taxes and economic growth:some empirical evidence[J] .World Bank Working Paper,1983,No.605.
  • 7[7]REYNOLDS,A.Some international comparisons of supply-side tax policy[J].Cato Journal,1985,Fall:543-569.
  • 8[8]GRIESON,RONALD E.Theoretical analysis and empirical measurements of the effect of the philadelphia income tax[J].Journal of Urban Economics,1980,8:123-137.
  • 9[9]GARRISON,CHARLES B.AND LEE,FENGYAO.Taxation,aggregate activity and economic growth:further cross- country evidence on some supply- side hypotheses[J].Economic Inquiry,1992,Vol.XXX:172-176.
  • 10[10]LUCAS,R.E.,JR.Supply-side economics:an analytical review[J].Oxford Economic Papers,1990,42:293-316.

同被引文献252

引证文献36

二级引证文献154

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部