摘要
利用面板数据方法研究了分税制以来中国区域宏观税负收敛性问题,结果发现在1994—2004年整个时期,我国地区之间宏观税负呈现收敛,但在2000年以后,地区宏观税负趋于发散;西部地区存在所谓的俱乐部收敛。在条件收敛回归中,城乡差距、轻工业比重和第一产业构成对区域宏观税负增长产生负面影响,而国有经济比重、城市化、经济绩效和对外贸易等则对宏观税负增长产生正向推动作用。
Using data panel method, the paper research on convergence of regional macroeconomic tax burden in china from the system of tax allocation , the result shows that from 1994 to 2004 the macroeconomic tax burden is convergencing , but shows divergence since 2000 ; the western region exists so-called club convergence trend. In conditional regression of convergence , the model find that the growth of macroeconomic tax burden are negatively related to the gap between city and rural, the proportion of light and heavy industry, the primary industry. But are positively related to the proportion of state-owned economy , urbanization , economic performance , the scale of export.
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第11期22-26,共5页
Journal of Central University of Finance & Economics
关键词
宏观税负
地区差距
收敛
面板数据
Macroeconomic tax burden Regional gap Convergence Panel data
