暨南学报(哲学社会科学版)

作者：徐宁, 丁一兵

单位：吉林大学经济学院,博士后,经济学博士,研究方向:宏观经济计量分析;丁一兵,吉林大学经济学院教授,博士生导师,研究方向:世界经济。

关键词：财政支出,消费税,资本税,劳动税,DSGE模型

有关财政政策宏观调控效应的研究一直是宏观经济研究领域内的经典议题。然而以往研究多是关注财政总量变动的逆周期调控作用,但鲜有文献比较不同税收政策调控效果的系统性差异。特别是在当前结构性减税降费的大背景下,不同财政工具多维宏观调控效应的差异亟待阐明。有鉴于此,本文构建含有多种财政政策规则的DSGE模型系统地比较了政府支出、消费税、资本税和劳动税的多维宏观调控功能,结果发现:(1)在平抑产出波动方面,财政总量调控依旧是最有效的手段,表明财政政策的稳定器作用显著;(2)相比而言,消费税能够直接作用于物价水平,更有助于控制通货膨胀;(3)最后就维稳资产价格而言,资本税具有定向调节,局部着力等优势,因此更适合于维持金融稳定。由此可见,定向着力的结构性财政调整不失为新常态下财政体制改革的一种有益尝试。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"article":{"keywordList_cn":["DSGE模型","财政支出","劳动税","消费税","资本税"],"juan":"42","zhaiyao_cn":"有关财政政策宏观调控效应的研究一直是宏观经济研究领域内的经典议题。然而以往研究多是关注财政总量变动的逆周期调控作用,但鲜有文献比较不同税收政策调控效果的系统性差异。特别是在当前结构性减税降费的大背景下,不同财政工具多维宏观调控效应的差异亟待阐明。有鉴于此,本文构建含有多种财政政策规则的DSGE模型系统地比较了政府支出、消费税、资本税和劳动税的多维宏观调控功能,结果发现:(1)在平抑产出波动方面,财政总量调控依旧是最有效的手段,表明财政政策的稳定器作用显著;(2)相比而言,消费税能够直接作用于物价水平,更有助于控制通货膨胀;(3)最后就维稳资产价格而言,资本税具有定向调节,局部着力等优势,因此更适合于维持金融稳定。由此可见,定向着力的结构性财政调整不失为新常态下财政体制改革的一种有益尝试。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6372","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6372","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I1/19","qi":"1","id":6372,"nian":2020,"bianHao":"2020-1-19","zuoZheEn_L":"XU Ning, DING Yibing","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-03-09","qiShiYe":"19","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I1","lanMu_cn":"经济·管理","pdfSize":"772","zuoZhe_CN":"徐宁, 丁一兵","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6372","title_cn":"我国不同种减税政策的宏观调控效应测度:基于DSGE模型的对比研究","jieShuYe":"30","keywordList_en":["Capital tax","Consumption tax","DSGE model","Fiscal expenditure","Labor tax"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6372","zhaiyao_en":"The discussion on the macro-effect of fiscal policy has always been a classic topic in macro-economic research. 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来源：2020年第1期

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