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| 文章编号：1672-3104(2013)04-0029-06 |
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税收与经济增长的关系研究
——基于结构性减税的视角 |
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甘家武，李建军 |
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（云南财经大学，云南昆明，650221；西南财经大学，四川成都，611130） |
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| 摘 要： 面对2008年全球金融危机，我国于2009年将结构性减税作为应对金融危机的重要途径和手段，而这种结构性减税对经济增长的影响还存在着争论。文章利用1978—2010年的数据，通过时间序列的协整、误差修正模型及脉冲响应技术方法，对税收规模及结构对经济增长的影响进行了实证检验。结果表明，在短期，税收规模增加不利于经济增长；但从长期来看，所得税、流转税及税收总规模的增长都有助于促进经济增长。 |
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| 关键词： 结构性减税；所得税；流转税；税收水平；税收收入；经济增长 |
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Analysis of the Relationship Between Tax and Economic Growth
——Based on the Perspective of structural tax reduction |
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GAN Jiawu, LI Jianjun |
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（Yunnan University of Finance and Economics, Kunming 650221, China;
Southwestern University of Finance and Economics, Chengdu 611130, China） |
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| Abstract: Facing the global financial crisis in 2008, our country resorted to the policy of structural tax reducing to deal with it. However, there is a debate on how can the structural tax reducing influence economic growth. Through the data of 1978—2009, the authors tested the influence of tax size and structure to economic growth with cointegration analysis of time series and impulse response analysis. The results show that increasing the tax revenue is not conducive to economic growth in the short term, while the income tax, turnover tax and tax size can be benefial to economic growth in the long term. |
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Key words: Structural Tax Reduction; Income Tax; Turnover Tax; Tax Level; Tax Revenue; Economic Growth |
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