交通非税收入对我国经济影响的CGE分析

交通非税收入降低了资本要素净收益,居民收入支出减少和政府收入支出的增加。交通非税收入对社会整体福利水平存在影响,可能带来较高的边际福利损失。费收导致整个税基结构的变动,所有税种均会受此影响,在要素替代弹性较弱的情况下,劳动要素将被转移部分税负。随着要素替代弹性的增强,交通非税收入向劳动要素转移的程度降低,农村居民的收入下降幅度超过城镇居民,农村居民的效用损失也将逐渐超过城镇居民。

The Economic Effects of Traffic Revenue from a CGE Analysis

Traffic revenue reduces the capital income net of tax,which also reduces resident's income and expenditure except that of government.The marginal social welfare loss is relatively high due to it,but total welfare loss is not very significant.The results show that all other taxations income are affected by traffic revenue.Under weak substitution elasticity of factors condition,labor factor shares part of traffic revenue burden,which will go down with the increasing of elasticity.Meanwhile,rural resident's income and welfare reduction will gradually exceed that of urban.