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我国最优宏观税负水平估计与分析——基于Barro内生增长理论与动态规划最优增长模型 被引量:5

The Estimation and Analysis of The Optimal Macro Tax Burden In China——Based on the Barro's Endogenous Economic Growththeory and Dynamic Programming Optimal Growth Model
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摘要 宏观税负是指一个国家的税负总水平,是衡量一个国家总体税收负担水平的重要指标。本文首先基于Barro内生经济增长理论与动态规划最优增长模型,得出我国最优宏观税负的测算公式。其次,构建实证研究模型,运用索洛残差法、永续盘存法对1990至2013年的基础数据进行相关计算与处理的基础上,得出我国最优宏观税负水平为23.4057%。再次,通过测算我国大、中、小口径的宏观税负水平,结合实证研究得出的最优宏观税负结论,分析我国宏观税负水平。最后,根据结论对我国宏观税负问题提出了针对性的建议,并讨论了论文成果适用的范围与条件以及进一步研究参考的相关问题,有利于更加理性地看待当前中国的宏观税负水平,对我国经济持续健康发展具有重要的意义。 Macro tax burden is the total level of taxes,which is important indicator that measure the level of overall tax burden in one country.Firstly,based on the Barro's endogenous economic growth theory and dynamic programming optimal growth model,the calculation formula of the optimal macro tax burden is constructed.Then,empirical research model is proposed using Solow residual method and perpetual inventory method to deal with the basic data between 1990 and 2013and obtain that the optimal macro tax burden is 23.4057%.Once again,the level of the macro tax burden is analyzed and relevant conclusions are obtained by calculating the macro tax burden of large,middle and small caliber and combining with empirical results.At last,correlative suggestions in China are put forward,the applicable range and condition of this paper and reference for the further research are provided,which can make people havea rational persp-pective on the macro tax burden,which have a great significance on the sustainable and healthy economic development in China.
作者 罗捍东 丁丹 DING Dan;LUO Han-dong;Zhongnan University of Economics and Law
出处 《中国管理科学》 CSSCI 北大核心 2015年第S1期391-397,共7页 Chinese Journal of Management Science
关键词 宏观税负 Barro模型 动态规划 索洛残差法 永续盘存法 TFP 大中小口径 macro tax burden the Barro's endogenous economic growth model solow residual method perpetual inventory method TFP large,middle and small caliber
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