政府支出结构、扭曲性税收及内生贴现因子
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引用本文:蒲龙.政府支出结构、扭曲性税收及内生贴现因子[J].经济数学,2016,(4):50-57
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作者单位
蒲龙 (中国人民大学 财政金融学院北京100872) 
中文摘要:在一个无穷期限模型中,假设经济主体具有完全理性,通过将常数贴现因子转换为关于效用水平的内生变量,利用跨期优化方法重新考虑了政府支出结构、扭曲性税收对宏观经济变量的影响.尤其关注这两种变量的长期和短期变化对资本积累路径的影响,理论模型表明,当贴现因子内生化后,政府支出结构和扭曲性税收对宏观经济的影响会更为复杂,尤其体现在生产性支出上.
中文关键词:福利性支出  生产性支出  扭曲性税收  内生贴现因子
 
The Compositions of Government Expenditure, Distortionary Taxation and Endogenous Time Preference
Abstract:In an infinite-horizon model,Assuming that economic agents have full predictability,with endogenous time preference,we reconsider the impact of the compositions of government expenditure and distorting taxes on macroeconomic variables,especially focusing on the impact of these two variables of long-term and short-term change on the path of capital accumulation. Theoretical model shows that, when the discount factor is endogenous, the structure of government expenditure and distorting tax will make the macro economy more complex, particularly on the productive expenditure.
keywords:consumption expenditure  infrastructure expenditure  distortionary taxation  endogenous time preference
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