| 中国税收结构对社会福利的影响效应分析 |
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| 作者姓名： | &# &# &# |
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| 摘 要： | 税收对经济增长和社会福利的影响是宏观公共财政和经济增长理论研究的重点。本文基于一个包含劳动收入税、消费支出税和资本收入税的内生增长模型，运用数值模拟分析了经济增长评价与社会福利评价的差异。研究发现，分税种税收通过影响消费资本比率、财政支出资本比率以及经济增长率来影响社会福利水平，且经济增长极大化与社会福利极大化对应的税收不一致。进一步地，文章还运用2002—2012年我国31个省份的面板数据进行了实证分析，考察了我国分税种税收对社会福利的影响。研究发现，不同税收对社会福利影响不一，且我国各税收对社会福利的影响存在地区差异。
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| 关 键 词： | 税收结构 社会福利 经济增长 面板数据 |
Influential Effect Analysis of China's Tax Structure on Social Welfare |
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| &#,&#,&#.Influential Effect Analysis of China's Tax Structure on Social Welfare[J].Journal of Xihua University:Philosophy & Social Sciences,2015,34(5):93-100. |
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| Authors: | FAN Xiao-min |
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| Abstract: | Macro public finance and economic growth theoretical research lay great emphasis on the influence of tax towards economic growth and social welfare. Based on a stochastic endogenous growth model consisting of tax on earned income, expenditure tax and capital income tax, this paper employs numerical simulation to analyze the evaluation differences of various taxes' economic growth and social welfare. The study found that the classified taxes will affect social welfare standards through their influences on consumption capital ratio; fiscal expenditure capital ratio and economic growth ratio, moreover, the corresponding tax of economic growth maximization and social welfare maximization were inconsistent. Furthermore, the study has adopted empirical analysis, using China's panel data of 31 provinces from 2002 to 2012 and has inspected the effects of classified tax on social welfare. The study found that different taxes have various influences on social welfare, and the influence s of taxes on social welfare is different between regions.
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