摘要
运用Chiristina Romer和David Romer的叙事记录法,税收变化可以分为内生性税收变化和外生性税收变化,外生性税收变化是指不受当前经济状况影响的税收变化。通过对1947年至2007年美国税收变化对经济增长的影响进行实证研究,并着重研究外生性税收变化对人均GDP增长的影响,发现税收增加对人均GDP增长有显著的阻碍作用,但税收减少对促进经济增长的作用并不明显。
Using Romer,Christina Romer and David Romer’s narrative record method,tax changes can be divided into endogenous tax changes and exogenous tax changes,the exogenous tax changes are the changes,which are not affected by current economic situation. Based on empirical research of American tax changes on the impact of economic growth from 1947 to 2007,and focusing on the effects of exogenous tax changes on the growth of per capita GDP,it is found that the tax increases have significant negative impact on the growth of per person GDP,but the tax reduction is not obvious to the role of promoting economic growth.
出处
《湖南人文科技学院学报》
2014年第5期145-148,共4页
Journal of Hunan University of Humanities,Science and Technology
关键词
美国
税收变化
经济增长
实证研究
American
tax changes
economic growth
empirical analysis
