经济增长中的最优税收与公共支出结构(英文)

被引:3
作者
金戈
机构
[1] SchoolofFinanceandPublicAdministration,ZhejiangUniversityofFinanceandEconomics
关键词
最优税收; 最优公共支出结构; 经济增长; 宏观税负;
D O I
暂无
中图分类号
F812.42 [税收]; F812.45 [财政支出]; F224 [经济数学方法];
学科分类号
020203 ; 0701 ; 070104 ;
摘要
本文将Barro模型关于内生公共支出的基本特征引入Chamley模型,考察了经济增长中的最优税收与公共支出结构问题。利用两阶段逆向归纳法,分别探讨了社会第一优和次优的税收与公共支出结构的一般条件,并通过一个具体例子给出了最优公共支出与税收的显示路径。最后通过数值计算,对中国的最优宏观税负水平进行了估计。
引用
收藏
页码:188 / 204
页数:17
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