因果关系、支出与税收:福利国家的沙中沙还是收税人?

Causation, Spending, and Taxes: Sand in the Sandbox or Tax Collector for the Welfare State?

American Economic Review · 1992
被引 81
人大 A+FT50ABS 4*

中文导读

利用结构干预下计量关系不变性的方法,分析联邦支出与税收间的因果关系,发现战后两个时期因果结构不同:60年代中期前税收导致支出,之后两者因果独立。

Abstract

Causal relations between federal expenditure and taxation are analyzed using an approach based on the invariance of econometric relationships in the face of structural interventions. Institutional evidence for interventions or changes of regime combined with econometric tests for structural breaks are used to investigate the relative stability of conditional and marginal probability distributions for each variable. The patterns of stability are the products of underlying causal order. We find two distinct causal structures operating in the postwar era. Before the mid-1960's, taxes appear to cause spending. After the late 1960's, taxes and spending are causally independent.

税收与支出因果关系结构干预制度断点战后美国财政体制