吉林省有效税率对经济增长影响的实证研究
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摘要
以资本收入、劳动收入和消费支出有效税率的视角定义税收结构更能体现经济增长过程中要素所承担的税负轻重。近年来我国税制结构变化大,有效税率的核算范围也亟待重新界定。对吉林省2004~2014年各项有效税率进行核算发现,吉林省有效税率结构不合理,其中劳动有效税率偏高,消费及资本有效税率偏低。利用内生增长理论选取影响经济增长的因素,建立计量模型发现,劳动收入及资本收入有效税率对吉林省经济增长影响为负效应;消费支出有效税率对经济增长影响为正效应。
To define the tax structure from the perspectives of the effective tax rate of capital income,labor income and consumption expenditure can better reflect the tax burden that the elements bear in the process of economic growth. In recent years,China's tax structure has changed a lot,and the scope of accounting for effective tax rates also needs to be redefined urgently. The research on the calculation of various effective tax rates in Jilin Province from 2004 to 2014 shows that the effective tax rate structure in Jilin Province is irrational,in which the effective labor tax rate is high and the effective tax rate for consumption and capital is low. Based on the endogenous growth theory,the factors that affect economic growth are selected to establish a econometric model in the research. It is found that the effective tax rate of labor income and capital income has a negative effect on the economic growth in Jilin Province. The effective tax rate of consumption expenditure has no significant effect on economic growth.
To define the tax structure from the perspectives of the effective tax rate of capital income,labor income and consumption expenditure can better reflect the tax burden that the elements bear in the process of economic growth. In recent years,China's tax structure has changed a lot,and the scope of accounting for effective tax rates also needs to be redefined urgently. The research on the calculation of various effective tax rates in Jilin Province from 2004 to 2014 shows that the effective tax rate structure in Jilin Province is irrational,in which the effective labor tax rate is high and the effective tax rate for consumption and capital is low. Based on the endogenous growth theory,the factors that affect economic growth are selected to establish a econometric model in the research. It is found that the effective tax rate of labor income and capital income has a negative effect on the economic growth in Jilin Province. The effective tax rate of consumption expenditure has no significant effect on economic growth.
引文
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[13]梁红梅,张卫峰.中国消费、劳动和资本收入有效税率估算研究[J].中央财经大学学报,2014,(12):3-12.
[14]Kneller R.,etc..Fiscal Policy and Growth:Evidence from OECD Countries[J].Journal of Public Economics,1999,74(2):171-190.
[2]刘初旺.我国消费、劳动和资本有效税率估计及其国际比较[J].财经论丛,2004,(4):9-16.
[3]李芝倩.中国有效税率的经济增长效应研究[C].中国数量经济学会2006年会论集,2006.
[4]岳树民,李静.对我国劳动、资本、消费课税的比较及分析[J].涉外税务,2011,(6):48-54.
[5]荆霞,等.中国资本有效税收负担分析[J].中国人民大学学报,2006,(2):17-23.
[6]王大林,成学真.中国东、中、西部地区资本收入、劳动收入、消费支出的有效税率测:1999-2005[J].中国软科学,2007,(5):80-91.
[7]姜艳凤.我国省际劳动、资本、消费有效税率的估算与比较[J].财经丛论,2015,(2):26-34.
[8]陈旭佳.广东省消费支出、资本、劳动收入的有效税率测算[J].商场现代化,2007,(30):1-3.
[9]崔治文,章成帅.横向税收竞争对经济发展影响研究——基于省际间资本税、劳动税和消费税竞争视角[J].西北师范大学学报:社会科学版,2015,(1):125-133.
[10]Mendoza,E.G.,etc..On the Ineffectiveness of Tax Policy in Altering Long Run Growth:Harberger's Superneutrality Conjecture[J].Journal of Public Ecomomics,1997,66:99-126.
[11]崔治文,王蓓.我国有效税率结构的经济增长效应:基于SVAR模型的实证研究[J].南方经济,2011,(2):16-27.
[12]李凯,张生勃.中国资本、劳动、消费的有效税率测——基于2003-2010年数据的实证研究[J].税收经济研究,2012,(4):83-89.
[13]梁红梅,张卫峰.中国消费、劳动和资本收入有效税率估算研究[J].中央财经大学学报,2014,(12):3-12.
[14]Kneller R.,etc..Fiscal Policy and Growth:Evidence from OECD Countries[J].Journal of Public Economics,1999,74(2):171-190.