摘要
文章利用我国1994—2009年31个省市的面板数据,在建立PVAR模型的基础上运用脉冲响应分析方法,测度税制结构对我国东、中、西部地区产业结构的动态影响。结果表明:税制结构对产业结构的影响存在地区差异,主要体现在反应时滞、作用力度和互动关系等方面。其中,税制结构冲击对中、西部地区产业结构有"立竿见影"的短期效果,东部地区产业结构对税制结构的响应虽然存在明显的滞后性,但累积效应最大,且持续期较长。
Based on the panel data of 31 provinces from 1994 to 2009, this paper establishes a PVAR model and employs impulse response analysis to measure the dynamic effects of tax structure on industrial structure in eastern, central and western regions. The empirical results are as follows： the effects of tax structure on industrial structure vary with the regions from the perspective of response lag, action intensity, interaction and so on; tax structure has a significantly short-term effect on industrial structure in cen- tral and western regions, and the response of industrial structure to tax structure in eastern region has an obvious lag, but the greatest accumulation effect and the longest duration.
出处
《财经研究》
CSSCI
北大核心
2012年第10期26-35,共10页
Journal of Finance and Economics
关键词
税制结构
产业结构
区域异质性
PVAR模型
tax structure
industrial structure
regional heterogeneity
PVAR model
