| 扩展的税收平滑假设对我国铸币税的实证检验 |
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| 引用本文： | 谢子远,杨义群. 扩展的税收平滑假设对我国铸币税的实证检验[J]. 浙江万里学院学报, 2006, 19(6): 104-106 |
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| 作者姓名： | 谢子远 杨义群 |
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| 作者单位： | 1. 浙江大学,浙江,杭州,310028
2. 浙江大学宁波理工学院,宁波,315100 |
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| 基金项目： | 国家自然科学基金;教育部专项基金 |
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| 摘 要： | 利用扩展的税收平滑模型,对我国政府的铸币税融资是否满足税收平滑假设进行了实证研究,发现结论是否定的。基于上述结论,认为财政当局与货币当局应该加强协词配合,以优化政府部门的筹资结构,降低筹资成本。
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| 关 键 词： | 铸币税 税收平滑 ADF检验 |
| 文章编号： | 1671-2250（2006）06-0104-03 |
| 收稿时间： | 2006-05-17 |
| 修稿时间： | 2006-05-17 |
A Study on the Extended Tax-smoothing Model Between Seigniorage and Tax-Smoothing Criteria in China |
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| XIE Zi-yuan,YANG Yi-qun. A Study on the Extended Tax-smoothing Model Between Seigniorage and Tax-Smoothing Criteria in China[J]. Journal of Zhejiang Wanli University, 2006, 19(6): 104-106 |
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| Authors: | XIE Zi-yuan YANG Yi-qun |
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| Abstract: | Using an extended tax-smoothing model,it empirically studies the relationship between seigniorage and tax-smoothing criteria in China, which denies the tax-smoothing hypothesis.Based on the conclusion, it suggests that fiscal and monetary policies be better coordinated so as to optimize the structure and minimize the cost of government financing. |
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| Keywords: | seigniorage tax-smoothing ADF test |
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