税制结构对经济增长影响的理论研究综述

被引：3

作者：

郭婧

机构：

[1] 中国人民大学财政金融学院

来源：

税务研究 | 2015年 / 09期

关键词：

税制结构; 经济增长; 文献综述;

D O I：

10.19376/j.cnki.cn11-1011/f.2015.09.026

中图分类号：

F812.42 [税收]; F124 [经济建设和发展];

学科分类号：

020203 ; 0201 ; 020105 ;

摘要：

近20余年来,税制结构对经济增长的影响研究已逐渐成为税收学界的一个热门话题。本文基于税基分类法,归纳总结了近年来有关税制结构对经济增长影响的规范分析文献。大多数的理论研究表明,劳动税和资本税不利于经济增长,消费税相对有利于经济增长。

引用

页码：118 / 123

页数：6

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