经济增长、收入分配与财政政策工具选择

发布时间：2018-03-08 01:09

本文选题：经济增长　切入点：收入分配　出处：《福建金融管理干部学院学报》2015年03期 　论文类型：期刊论文

【摘要】：为下一步收入分配制度、财税制度等经济制度改革提供政策参考,本文立足于相关理论研究成果,利用我国1985~2014年宏观经济数据,通过建立计量经济模型,对经济增长、收入分配、税收负担、税制结构、民生财政支出五者间的数量影响关系进行实证解析,结果发现:长期内,我国经济增长与收入分配不公平程度之间为正向的经济规律关系;民生财政支出、税制结构调整对经济增长存在弱抑制作用,对抑制收入分配不公却难以取得理论预期效果;短期内,经济增长、收入分配对自身的滞后期影响冲击较为显著;民生财政支出、税收负担对经济增长存在弱的负向冲击影响;除税收负担外,其余变量不同程度对收入分配不公产生负向冲击效应;各财政政策工具间存在一定程度的交互影响关系。
[Abstract]:In order to provide the policy reference for the next economic system reform, such as income distribution system, fiscal and taxation system, this paper bases on the relevant theoretical research results, using the macroeconomic data from 1985 to 2014 in China, through the establishment of econometric model to the economic growth. An empirical analysis is made on the relationship between income distribution, tax burden, tax system structure and financial expenditure of the people's livelihood. The results show that: in the long run, the relationship between economic growth and income distribution unfairness is a positive economic law; In the short term, the impact of economic growth and income distribution on the lag period of economic growth and income distribution is significant, while the adjustment of tax structure has a weak inhibitory effect on economic growth, but it is difficult to achieve the expected theoretical effect on the suppression of unfair income distribution. The financial expenditure of people's livelihood and tax burden have a weak negative impact on economic growth, except the tax burden, the other variables have negative impact effect on the unfair distribution of income in different degrees. There is a certain degree of interaction between various fiscal policy tools.
【作者单位】：厦门大学国际学院;福建省财政厅;
【分类号】：F124;F812.0

【共引文献】