宏观税负与经济增长被引量：24

Tax Burden and Economic Growth

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摘要本文在回顾有关税收和经济增长关系文献的基础上提出了一个简单的理论框架,并以此考察了改革开放以来我国宏观税负与经济增长之间的关系,以及地区税负差异对我国区域经济发展的影响。在此基础上,本文认为我国有必要采取措施适当降低当前的宏观税负,并对宏观税负较高而经济发展水平较低的省份给予必要的扶持。

作者郑振儒

机构地区上海财经大学公共经济与管理学院

出处《财经问题研究》 CSSCI 北大核心 2006年第4期60-67,共8页 Research On Financial and Economic Issues

关键词宏观税负经济增长最优税负区域经济

参考文献20

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