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税收的超额负担是税制潜在的效率改进空间,测量税收的超额负担对于改进税制效率具有重要意义。我国现行主体税种都不同程度地对市场资源配置产生了消极影响,降低了经济运行效率。本文运用可计算一般均衡模型(CGE模型)测算我国税收超额负担以及减税政策的福利收益,其结论将为我国今后调整税收政策提供参考。
The excessive tax burden is the potential efficiency improvement of the tax system. Measuring the excessive tax burden is of great significance for improving the tax efficiency. The current main tax types in our country all exert a negative impact on the allocation of market resources to varying degrees, reducing the efficiency of economic operation. This paper uses the CGE model to calculate the excess tax burden in China and the welfare benefits of the tax reduction policy. The conclusion will provide a reference for our country to adjust the tax policy in the future.