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In this paper,a dynamic stochastic general equilibrium(DSGE) model is presented,which incorporates the capital quality index into the process of capital accumulation.The parameters are calibrated according to the economic features of Shaanxi province.The difference of influence on the macroeconomy are compared between a neutral technology shock and a capital-embodied technology shock.The conclusions show as follows.The impact of neutral technology shock responses to consumption and wage is shown to be positive while the impact of capital-embodied technology is proved to be negative.But the effect of capital-embodied technology shock on reducing the capital rent rate appears earlier.The capital-embodied technology shock has a significant growth effect on total output due to the intertemporal choice of consumption and the increase of labor supply.Compared with the single tax reduced policy,the instant fluctuation of investment is reduced significantly,and the variation in tax and output are stabilized due to the coupling effect of the tax reduction policy and the policy which promote capital-embodied technological progress.Additionally,the consumption is prompted to return to a new steady state more quickly.At last,some suggestions are proposed.
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① “十二五”期间全省能源、化工产业投资累计约1.3万亿元,分别占工业总投资额的31.0%和17.0%。
② 2016年全省工业完成固定资产投资5 585.43亿元,同比增长仅为1.1%,低于上年7.7个百分点。
(1)中国“营改增”全面实行后,企业所得税、消费税、个人所得税成为仅次于增值税的三大税种。其中,消费税率因税目而异,具有纠正外部性等特殊目的,个人所得税实行七级超额累进税率,具有调节收入分配的作用,限于篇幅,政策模拟部分不予讨论。
(2)资本质量指数代表一个单位最终产出可以制造的以效率单位度量的新资本的数量[5],表明了蕴含在设备资产中的资本质量的提升,通常由设备资本价格相对于建筑资本价格的下降来表示。
(3)鉴于篇幅有限,若读者对陕西资本质量指数测算结果感兴趣,可向作者索取。
(4)本文假设政府将征税的收入通过一次性转移支付的方式返还给居民,故不考虑由税收变化引起的收入或财富效应。
Basic Information:
China Classification Code:F127;F275;F812.42
Citation Information:
[1]XIE Pan,TUO Jing-jing,SONG Zhen-dong ,et al.Capital Quality,Enterprise Tax Burden and the Path of Improvement in Economic Quality and Efficiency——From the Perspective of Capital-embodied Technological Progress[J].Journal of Statistics and Information,2019,34(09):52-60.
Fund Information:
国家社会科学基金青年项目《供需均衡视角下的中国潜在经济增长率测算及增长要素分析》(16CJL011);; 陕西省社科界重大理论与现实问题研究项目《资本质量、投资效率与陕西经济提质增效的路径研究》(2018Z016);; 陕西省软科学项目《投资专有技术进步推动陕西供给侧结构性改革的路径和对策研究——基于资本质量改进视角》(2018KRM051)
2019-09-10
2019-09-10