CAJ | 학술논문

在动态随机一般均衡（DSGE）框架下，引入居民消费税（包括消费税和增值税）等间接税种以及资本利得税、劳动所得税和企业所得税等直接税种，并采用贝叶斯估计方法，分别分析四类税收政策对居民消费、消费率与就业的影响机制。研究结果表明，不同税种对三者的影响存在较大差异：降低居民消费税等间接税不仅能够刺激居民消费和消费率，同时也会增加就业；三类直接税种对居民消费、消费率的影响是一致的，均对居民消费有一定的负面作用，对消费率产生正向影响，而对就业的作用有所不同，资本利得税对就业水平的提升有积极作用，劳动所得税和企业所得税削弱了居民的就业积极性。
재동태수궤일반균형（DSGE）광가하，인입거민소비세（포괄소비세화증치세）등간접세충이급자본리득세、노동소득세화기업소득세등직접세충，병채용패협사고계방법，분별분석사류세수정책대거민소비、소비솔여취업적영향궤제。연구결과표명，불동세충대삼자적영향존재교대차이：강저거민소비세등간접세불부능구자격거민소비화소비솔，동시야회증가취업；삼류직접세충대거민소비、소비솔적영향시일치적，균대거민소비유일정적부면작용，대소비솔산생정향영향，이대취업적작용유소불동，자본리득세대취업수평적제승유적겁작용，노동소득세화기업소득세삭약료거민적취업적겁성。
This article introduces the direct taxes of consumption tax and value-added tax, and the indirect taxes of cap-ital gains tax, labor income tax and enterprise income tax into the dynamic stochastic general equilibrium model, and uses the Bayes Estimation method to measure the dynamic parameters. In this paper, we attempt to analyze the impacts of these types of taxes on household consumption, employment and household consumption rate. We find significant difl＇erence among these taxes in their efl＇ects. Reducing the resident＇s consumption tax can not only stimulate consumer spending and consumption, but also increase the employment. The three types of direct taxes have identical influence on resident＇s consumption and consump- tion rate, all having certain negative efl＇ect on the former and positive efl＇ect on the latter, but their role is difl＇erent in regard to employment. Capital gains tax stimulates the growth of employment while labor income tax and enterprise income tax weaken the resident＇s enthusiasm of seeking employment.