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【正文】 puscinski，1999）（二）建立中國(guó)稅收CGE模型的研究?jī)?nèi)容根據(jù)上述三個(gè)方面的問題，進(jìn)一步研究中國(guó)稅收CGE模型的研究?jī)?nèi)容可以從以下兩大方面來考慮。首先，建立中國(guó)稅制改革CGE模型首先要有可靠實(shí)用的數(shù)據(jù)源，根據(jù)國(guó)外的經(jīng)驗(yàn)，應(yīng)當(dāng)利用我國(guó)的投入產(chǎn)出表，應(yīng)用投入產(chǎn)出方法確定不同稅種，研究建立適合中國(guó)稅收CGE模型的社會(huì)核算矩陣（SAM）(Karadag, 1999)。在此基礎(chǔ)上，建立適合我國(guó)經(jīng)濟(jì)實(shí)際的大規(guī)模、多部門、多稅種、動(dòng)態(tài)稅收CGE模型。在此過程中，研究我國(guó)稅收CGE模型的優(yōu)化算法，并進(jìn)行相應(yīng)的程序設(shè)計(jì)。由于CGE模型理論本身處在不斷完善過程中，針對(duì)我們的建模目的，應(yīng)該特別對(duì)模型函數(shù)類型及其適用的研究。（三）中國(guó)稅收CGE模型建模的關(guān)鍵問題根據(jù)已有的CGE 建模實(shí)踐與經(jīng)驗(yàn)，我們認(rèn)為需要特別注意的問題有三個(gè)：第一個(gè)問題是模型動(dòng)態(tài)特性的表現(xiàn)。另一個(gè)問題是以流轉(zhuǎn)稅為主體的間接稅在模型中的如實(shí)反映。還有一個(gè)問題是中國(guó)稅收CGE模型對(duì)中國(guó)經(jīng)濟(jì)特殊情況的描述。解決了上述問題后，應(yīng)該說，建立我國(guó)實(shí)用稅收CGE模型的條件已經(jīng)具備。并且，在建立動(dòng)態(tài)的稅收CGE模型方面還可能對(duì)國(guó)際稅收CGE模型研究的水平有所推進(jìn)。主要參考文獻(xiàn)[1] Armington, ., The Geograghic Pattern of Trade and the Effect of Price Changes. IMF Staff Papers. Vol. 16.[2] Bhattarai, K., Ghosh, M., Whalley, J., A CGE Analysis of UK . This paper was presented in a conference organized in honour of . Srinivasan in April. 1998.[3] Harberger, A., The Incidence of the Corporation Ine Tax．Journal of Political Economy，1962．[4] Haufler, A.. Commodity Tax Harmonization in the European Community: A General Equilibrium Analysis of Tax Policy Options in the Internal Market. Heidelberg: PhysicaVerlag. 1993.[5] Kapuscinski，Warr．Estimation of Armington elasticities: an application to the Philippines．Economic Modeling，Volume 16，Issue 2，April 1，1999．[6] Karadag, M., Westaway, T., A SAMBased Computable General Equilibrium Model of the Turkish Economy. Centre for International．Financial and Economics Research，1999．[7] Kehoe, T., SerraPurche, J., A Computational General Equilibrium Model with Endogenous Unemployment: An Analysis of the 1980 Fiscal Reform in Mexico. Journal of Public Economic. 22. 1983.[8] Kehoe, T.,. Manresa, A.,. Noyola, P. J., Clemente, C., Sancho, F., A General Equilibrium Analysis of the 1986 Tax Reform in Spain. European Economic Review. 32. 1988.[9] Kehoe, T., An Evaluation of the Performance of An Applied Equilibrium Model of the Spanish Economy. Working paper 480. University of Minnesota. 1991[10] Lau，Pahlke，Rutherford．Modeling Economic Adjustment：A Primer in Dynamic General Equilibrium Analysis. World Development. Vol. 24. 1997.[12] Naqvi, F., A Computable General Equilibrium Model of Energy. Economy and Equity Interactions in Pakistan．Energy Economics（20），1998．[14] Rutherford, T. F., Applied General Equilibrium Modeling with MPSGE As A GAMS Subsystem: An Overview of The Modeling Framework and Syntax．Working paper of University of ．[16] Rutherford, T. F., Paltsev. S.. From an InputOutput Table to a General Equilibrium Model: Assessing the Excess Burden of Indirect Taxes in Russia. Working paper of University of Colorado. 1999.[18] Shoven, J. B., Whalley, J., Applying General Equilibrium. Cambridge: Cambridge University Press. 1992.[20] ：.[22] 王韜，．稅收CGE模型的建模流程和方法．.[24] 王韜，．我國(guó)個(gè)人所得稅負(fù)擔(dān)能力的宏觀分析．.[26] 王韜，．可計(jì)算一般均衡模型的規(guī)模與計(jì)算．.[28] 王韜，．面向三次產(chǎn)業(yè)的中國(guó)稅收CGE模型．.[30] 徐滇慶．可計(jì)算一般均衡模型(CGE)及其新發(fā)展．現(xiàn)代經(jīng)濟(jì)學(xué)前沿專題（第二集）.北京：．
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