Growth Effects of Income and Consumption Taxes
Growth Effects of Income and Consumption Taxes
复制标题
所得税和消费税的增长效应
DOI：
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发表时间：
1995
期刊：
影响因子：
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通讯作者：
Nouriel Roubini
中科院分区：
文献类型：
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作者：
G. Milesi;Nouriel Roubini
收入和消费税的影响是在增长过程由人力和物质资本积累驱动的模型的背景下进行检验的。讨论了这些税收影响经济增长的不同渠道。结果表明，税收对增长的影响主要取决于生产人力资本的部门是否是市场部门、人力资本积累的技术以及休闲活动的规范。一般来说，对要素收入（人力和物质资本）征税会抑制增长，而消费税的影响则取决于休闲的具体情况。本文还得出了对增长最大化的税收工具选择的影响。
The effects of income and consumption taxation are examined in the context of models in which the growth process is driven by the accumulation of human and physical capital. The different channels through which these taxes affect economic growth are discussed. It is shown that the effects of taxation on growth depend crucially on whether the sector producing human capital is a market sector, on the technology for human capital accumulation and on the specification of the leisure activity. In general, the taxation of factor incomes (human and physical capital) is growth-reducing, while the effects of a consumption tax depend on the specification of leisure. The paper also derives implications for the growth-maximizing choice of tax instruments.