CAJ | 학술논문

笔者通过构建内生经济增长模型，基于1994年-2012年中国和丹麦的经济数据探讨了收入税、闲暇时间对经济增长的影响。结果显示：收入税和闲暇对经济增长的影响和该国经济发展水平有很大关系。对处于工业化发展中期的中国，收入税和闲暇在一定程度上抑制了经济的增长，而对处于后工业发展阶段的丹麦，较高的收入税水平和闲暇时间对经济增长都起到了一定的促进作用。
필자통과구건내생경제증장모형，기우1994년-2012년중국화단맥적경제수거탐토료수입세、한가시간대경제증장적영향。결과현시：수입세화한가대경제증장적영향화해국경제발전수평유흔대관계。대처우공업화발전중기적중국，수입세화한가재일정정도상억제료경제적증장，이대처우후공업발전계단적단맥，교고적수입세수평화한가시간대경제증장도기도료일정적촉진작용。
This paper first develops an endogenous economic growth model which involves three types of consumption utility function, such as individual consumption, public goods consumption, leisure time consumption. In such a framework, we discuss the effects of both taxation and leisure time on economic growth. Theoretical derivation indicates that there is a different optimal smooth tax rate from that in which leisure time is not considered in utility function. Economic growth can reach the maximum level when the optimal smooth tax rate is set this value. Then, it uses Chinese and Danish＇ s economics data of 1994 to 2011 to show the result as follows： there is a link between the impacts of taxation and leisure time on economic growth and economic development level. The taxation and leisure time plays a negative role in economic growth in China, while it plays a positive role in Danish. China is on the intermediate stage of industrialization while Danish is in a post industrial society.