税收竞争、资本外流与投资环境改善——经济增长与收入公平分配并行路径研究

发布时间：2018-01-16 11:39

本文关键词：税收竞争、资本外流与投资环境改善——经济增长与收入公平分配并行路径研究　出处：《经济研究》2017年03期 　论文类型：期刊论文

【摘要】：税收竞争和资本外流风险导致辖区政府追求高增长、不分配(低税)政策,但是,良好的投资环境可以在较高税负的前提下吸引住资本,既使经济增长,又使收入公平分配。本文在一个非合作开放经济框架中构建的理论模型表明:(1)资本税负越重,资本外流越严重;(2)如果投资环境改善,资本流入且促进经济增长,工人依附资本取得劳动报酬并在一定程度上抑制收入不平等;如果投资环境恶化,资本进一步流出至外地获取收入并使本辖区经济增长减速,工人失去资本依赖且无法取得收入,在一定程度上扩大了收入不平等。联立方程计量分析验证了理论命题。本文的政策建议是,保持对资本所得的有效税负,改善投资环境,形成经济增长与收入公平分配并行的路径。
[Abstract]:The risk of tax competition and capital outflow leads the government to pursue high growth and no distribution (low tax) policy, but a good investment environment can attract capital under the premise of higher tax burden, even economic growth. The theoretical model constructed in the framework of a non-cooperative open economy shows that the heavier the capital tax burden, the more serious the capital outflow; (2) if the investment environment improves, capital flows in and promotes economic growth, workers depend on capital to obtain remuneration for their work and to a certain extent restrain income inequality; If the investment climate deteriorates, capital flows further out of the country to earn income and slow down economic growth in the jurisdiction, and workers lose capital dependence and are unable to earn income. To some extent, it expands income inequality. Simultaneous equation econometric analysis verifies the theoretical proposition. The policy recommendation of this paper is to maintain the effective tax burden on capital income and improve the investment environment. The formation of economic growth and income distribution parallel path.
【作者单位】：武汉大学经济与管理学院;
【基金】：国家社科基金重大项目“PPP(公私合作伙伴)中财政资金引导私人资本机制创新研究”(14ZDA029)的资助
【分类号】：F124;F812.42
【正文快照】： 一、引言在中国,甚至在发展中国家,无论是地区之间,还是国家之间,减税让利一直是吸引资本的主要手段,但是,资本所得税负较高的发达国家和地区,似乎从来不缺少资本,难道是良好的投资环境留住了资本?目前,中国经济下行,收入不平等比较严重,相反,发达国家的经济增长较为稳健,收

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