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

发布时间：2018-04-16 18:25

本文选题：宏观税负 + Barro模型　；参考：《中国管理科学》2015年S1期

【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。
[Abstract]:Macro tax burden refers to the total level of tax burden of a country and is an important index to measure the overall tax burden level of a country.In this paper, based on Barro endogenous economic growth theory and dynamic programming optimal growth model, the calculation formula of China's optimal macro tax burden is obtained.Secondly, the empirical research model is constructed, and the method of Solow residual is used to calculate and process the basic data from 1990 to 2013, and the optimal macro tax burden is 23.4057.Thirdly, by measuring the macro tax burden level of our country with large, medium and small caliber, combined with the optimal macro tax burden conclusion of empirical research, this paper analyzes the macro tax burden level of our country.Finally, according to the conclusion, the paper puts forward some suggestions on the macro tax burden of our country, and discusses the scope and conditions of the application of the results of the paper, as well as the related problems for further study and reference.It is beneficial to view the macro tax burden level of China more rationally and has important significance to the sustained and healthy development of our economy.
【作者单位】：中南财经政法大学;
【分类号】：F812.42

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