| 美国税收增减变化对美国经济增长影响的实证研究 |
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| 引用本文： | 彭静.美国税收增减变化对美国经济增长影响的实证研究[J].娄底师专学报,2014(5):145-148. |
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| 作者姓名： | 彭静 |
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| 作者单位： | 马凯特大学管理研究所,美国密尔沃基53233 |
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| 摘 要： | 运用Chiristina Romer和David Romer的叙事记录法,税收变化可以分为内生性税收变化和外生性税收变化,外生性税收变化是指不受当前经济状况影响的税收变化。通过对1947年至2007年美国税收变化对经济增长的影响进行实证研究,并着重研究外生性税收变化对人均GDP增长的影响,发现税收增加对人均GDP增长有显著的阻碍作用,但税收减少对促进经济增长的作用并不明显。
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| 关 键 词： | 美国 税收变化 经济增长 实证研究 |
Empirical Study on Effects of American Tax Changes on American Economic Growth |
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| PENG Jing.Empirical Study on Effects of American Tax Changes on American Economic Growth[J].Journal of Loudi Teachers College,2014(5):145-148. |
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| Authors: | PENG Jing |
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| Institution: | PENG Jing (Research Institute of Mangagement, Marquette University, Milwaukee 53233, USA) |
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| Abstract: | Using Romer,Christina Romer and David Romer’s narrative record method,tax changes can be divided into endogenous tax changes and exogenous tax changes,the exogenous tax changes are the changes,which are not affected by current economic situation. Based on empirical research of American tax changes on the impact of economic growth from 1947 to 2007,and focusing on the effects of exogenous tax changes on the growth of per capita GDP,it is found that the tax increases have significant negative impact on the growth of per person GDP,but the tax reduction is not obvious to the role of promoting economic growth. |
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| Keywords: | American tax changes economic growth empirical analysis |
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