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供给学派是在凯恩斯主义政策失灵,声称重新发现“萨伊定律”的理论基础上,产生的一个西方自由主义经济学流派。其经济政策的核心是减税,并要求实行严格的预算支出政策和紧缩的货币政策。在供给学派内部,围绕着减税政策的实施对象、减税政策的效应、减税政策的地位作用以及减税政策的实施路径等问题,存在不同观点。重温当年政策观点争鸣得到的启示是,不能简单把“拉弗曲线”等同于供给学派的减税理论,更不宜将极端供给学派学者的减税主张片面理解为供给学派的税收政策;供给学派强调供给决定需求、生产决定消费和分配,主张减轻企业税收负担,重视生产要素的市场配置效率及其对经济长期增长的推动作用。
The supply school is a school of Western liberal economics based on the failure of the Keynesian policy and its claim to rediscover the “Say’s Law.” At the heart of its economic policy is tax cuts, which call for strict budget spending and tight monetary policy. Within the supply school, there are different views on the implementation of the tax reduction policy, the effect of the tax reduction policy, the role of the tax reduction policy and the implementation path of the tax reduction policy. The revelation from the perspective of the policy reassessment of the year is that we can not simply equate “Laffer curve ” with the tax reduction theory of the supply school, let alone understand the tax policy of the supply school by the scholars of the extreme supply school. The supply school emphasizes the demand of supply decision, production decides consumption and distribution, advocates reducing the tax burden of enterprises, emphasizing the efficiency of market allocation of factors of production and its promotion to long-term economic growth.