摘要
本文旨在建立一个研究中国整体经济的可计算一般均衡(CGE)模型。利用该模型对我国现行税制中间接税税率调整,间接税向直接税转化,间接税调整对储蓄、投资的影响等改革措施的宏观经济效应进行分析,进而提出一些可供选择的税收政策改革方案。在此基础上,指出了该模型的局限与改进方向。
ACGE model,which emphasizes on the Chinese macro economy,has been constructedin this paper and used to analyze the impacts of tax policy reform including adjustment of indirect tax rate, balance between indirect and direct taxes, and the impacts of tax reform on investment. The paper also presents some policy advice to the tax reform. Some further improvement for the model designare also suggested.
出处
《税务研究》
CSSCI
北大核心
2005年第4期32-38,共7页
