税收与经济增长
摘要
本文通过建立包含内生政府公共支出的经济增长模型,对“税收和经济增长的关系”这一研究领域进行了深入系统的探讨和研究。本文的主要研究工作表现在以下几个方面:
首先,本文研究了只包含总产出比例税的增长模型。模型与以往研究的区别在于本文分别在效用函数以及生产函数中引入了政府公共消费和公共投资。使用规模报酬不变的生产函数并利用庞德里亚金极大值原理,我们得到了稳态税率值的数学表达式。
其次,本文将规模报酬递增的总量生产函数引入上述比例税模型,并在模型中产生了内生经济增长。通过对模型动态的分析,我们得到了平衡增长路径上增长率以及税率值的数学表达式。
在此基础上,本文在第5章构造了同时包含个人所得税、增值税和企业所得税三种税的经济增长模型。通过对模型的分析,本文得到了这三种税合理税率的计算公式。本文的研究表明,稳态时个人所得税税率的合理值等于公共消费的效用弹性,这意味着如果更加偏好国防、医疗等公共消费,就应该征收更多的个人所得税。同时,对于增值税和企业所得税,本文给出了这两种税合理税率相互关系的数学表达式,当其中一种税的税率给定时,利用我们得到的税率公式可以计算出另一种税的合理税率。
最后,利用我国的实际数据以及国内学者的研究,本文合理地设定了模型的参数,并通过计算和分析,给出了增值税和企业所得税合理税率的关系曲线。如果给定其中一种税的税率值,我们就可以利用合理税率关系曲线来确定我国另一种税税率的合理值。
本文的工作对于更加准确地评价政府公共支出的经济作用,以及更为合理地制定财政政策都具有一定的借鉴意义。
By constructing several economic growth models with endogeous publicexpenditures, this thesis systematically exploits the relationship betweentaxation and economic growth. Its main contributions are embodied in thefollowing aspects:
First, we build a growth model with a proportional tax on the grossproduct. The difference between our model and previous studies is that weintroduce the public consumptions into utility function and the publicinvestments into production function separately. Using the pontryagin'smaximum principle with constant return to scale technology, we find theformula of tax rate on the steay state.
Second, we introduce increasing return to scale technology to theproportional tax model above, and find that the model can promise a persistantendogeous growth. Through the analysis of our model, we find the formula oftax rate and growth rate on the balance growth path.
Based on above research, we construct a growth model with value addedtax, corporate income tax and personal income tax jointly. Through theanalysis of our model, we find the computing formula of the rates of thesethree taxes. Our study suggests that the optimal personal income tax rateequals the utility elasticity of public consumption, so if more publicconsumptions such as national defence and public medical treatments arepreferred, the government should levy more personal income taxes. For theoptimal tax rate of the value added tax and corporate income tax, we give aformula which represents their relationship. If either of these two tax rates ispredetermined, the optimal tax rate of the other tax can be deducted from ourtax formula directly.
Finally, using practical data of China and with reference to some former
studies, we calibrated related parameters of our model. Through calculatingand analysis, we draw a curve wihich represents the relationship of theoptimal tax rates of value added tax and corporate income tax. If either ofthese two tax rates is predetermined, the optimal tax rate of the other tax canbe deducted from our tax rates curve.The study of this thesis will serve to evaluate the economic effects ofgovernment public expenditures more clearly, and make fiscal policies moresoundly.
首先,本文研究了只包含总产出比例税的增长模型。模型与以往研究的区别在于本文分别在效用函数以及生产函数中引入了政府公共消费和公共投资。使用规模报酬不变的生产函数并利用庞德里亚金极大值原理,我们得到了稳态税率值的数学表达式。
其次,本文将规模报酬递增的总量生产函数引入上述比例税模型,并在模型中产生了内生经济增长。通过对模型动态的分析,我们得到了平衡增长路径上增长率以及税率值的数学表达式。
在此基础上,本文在第5章构造了同时包含个人所得税、增值税和企业所得税三种税的经济增长模型。通过对模型的分析,本文得到了这三种税合理税率的计算公式。本文的研究表明,稳态时个人所得税税率的合理值等于公共消费的效用弹性,这意味着如果更加偏好国防、医疗等公共消费,就应该征收更多的个人所得税。同时,对于增值税和企业所得税,本文给出了这两种税合理税率相互关系的数学表达式,当其中一种税的税率给定时,利用我们得到的税率公式可以计算出另一种税的合理税率。
最后,利用我国的实际数据以及国内学者的研究,本文合理地设定了模型的参数,并通过计算和分析,给出了增值税和企业所得税合理税率的关系曲线。如果给定其中一种税的税率值,我们就可以利用合理税率关系曲线来确定我国另一种税税率的合理值。
本文的工作对于更加准确地评价政府公共支出的经济作用,以及更为合理地制定财政政策都具有一定的借鉴意义。
By constructing several economic growth models with endogeous publicexpenditures, this thesis systematically exploits the relationship betweentaxation and economic growth. Its main contributions are embodied in thefollowing aspects:
First, we build a growth model with a proportional tax on the grossproduct. The difference between our model and previous studies is that weintroduce the public consumptions into utility function and the publicinvestments into production function separately. Using the pontryagin'smaximum principle with constant return to scale technology, we find theformula of tax rate on the steay state.
Second, we introduce increasing return to scale technology to theproportional tax model above, and find that the model can promise a persistantendogeous growth. Through the analysis of our model, we find the formula oftax rate and growth rate on the balance growth path.
Based on above research, we construct a growth model with value addedtax, corporate income tax and personal income tax jointly. Through theanalysis of our model, we find the computing formula of the rates of thesethree taxes. Our study suggests that the optimal personal income tax rateequals the utility elasticity of public consumption, so if more publicconsumptions such as national defence and public medical treatments arepreferred, the government should levy more personal income taxes. For theoptimal tax rate of the value added tax and corporate income tax, we give aformula which represents their relationship. If either of these two tax rates ispredetermined, the optimal tax rate of the other tax can be deducted from ourtax formula directly.
Finally, using practical data of China and with reference to some former
studies, we calibrated related parameters of our model. Through calculatingand analysis, we draw a curve wihich represents the relationship of theoptimal tax rates of value added tax and corporate income tax. If either ofthese two tax rates is predetermined, the optimal tax rate of the other tax canbe deducted from our tax rates curve.The study of this thesis will serve to evaluate the economic effects ofgovernment public expenditures more clearly, and make fiscal policies moresoundly.
引文
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