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基于供给理论的减税与全要素生产率关系研究

The Relations between Tax Reduction and Total Factor Productivity——Based on Supply-side Economics

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【作者】 彭鹏

【Author】 PENG Peng;Dongling School of Management and Economics,University of Science and Technology;

【机构】 北京科技大学东凌经济管理学院

【摘要】 供给理论所提倡的减税刺激政策的作用,一直关注资本或劳动这两大生产要素,而对全要素生产率这一生产函数中的重要参数却涉及甚少。试图在新古典框架下,构建一个中国国情背景的理论模型,其中考虑全要素生产率受税率、政府生产性支出等变量的影响,提出了相应的假设;并利用相关的宏观数据和计算得到的全要素生产率增长率数据对命题进行了实证检验。结果发现,目前中国如果提高资本税率和政府生产性支出,对全要素生产率的提升有负面作用。基于这些发现,提出了针对性的政策建议。

【Abstract】 The influence emphasized by Supply- side Economics often focuses on the two major inputs: capital and labor. Nevertheless,few attentions have been put upon Total Factor Productivity(TFP),which is also an important parameter in C- D production function. This paper aims at building up a theoretical model under the framework of Neo- classical,as well as taking Chinese background into consideration. The model examines the impact upon TFP by variables such as tax rate,productive outlay of government,etc. The empirical study on Chinese data shows that high capital tax rate and high productive outlay may hinder the TFP from increasing. Several political suggestions are also touched based on these findings.

  • 【文献出处】 经济问题 ,On Economic Problems , 编辑部邮箱 ,2013年11期
  • 【分类号】F810.42;F014.2
  • 【被引频次】11
  • 【下载频次】460
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