通过对两种税收乘数的考察,不难看出,通过税收政策来调节国民收入或者通过降税来剌激经济增长,其作用是极其有限的,这一观点为政府增税提供了理论依据,同时也为主张税收政策对经济增长无效的观点提供了佐证。对于经济增长而言,税收政策可能至多是一项辅助性政策。 By examining the two tax multipliers, it is easy to see that the role of tax revenue to regulate national income or to stimulate economic growth through tax cuts is extremely limited. This view provides a theoretical basis for the government to increase tax revenue, At the same time, it also proves that the tax policy is invalid for economic growth. For economic growth, tax policy may at best be a supporting policy.