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宏观经济运行总是呈现周期性波动状态,即在繁荣景气和衰退萧条之间转换,经济波动是经济运行偏离常态。本文通过比较20世纪80年代后有关财政收入、经济增长与税收政策的大量研究文献后发现:税收政策的相关决策对稳定经济的贡献有限,甚至可能面临财政当局主观臆断导致的更大程度的经济波动,需要寻求最优税率。研究启示:政府应逐步减少直接干预的宏观调控方式,税收调控应当成为宏观经济波动调控的主要形式。
Macroeconomic operations always show cyclical fluctuations, that is, the transition between a prosperous boom and a recessionary depression. Economic fluctuations have shifted the normal operation of the economy. By comparing the literature on fiscal revenue, economic growth and taxation after the 1980s, this article finds that the relevant policies of tax policy make only a limited contribution to stabilizing the economy and may even face a greater degree of economic growth due to subjective assumptions by the financial authorities Fluctuations, need to find the optimal tax rate. Research inspiration: The government should gradually reduce the macro-control methods of direct intervention, tax regulation and control should be the main form of macroeconomic regulation and control.