摘要
基于"五大发展理念"的视角,利用2000~2015年省级面板数据,构建系统GMM模型,对税制结构变迁的经济增长质量效应进行实证研究。研究结果表明:从综合指标来看,税制结构与经济增长质量之间存在显著的倒U型关系,2005年以来处在拐点右侧区域,即税制结构变迁的经济增长质量效应为负;从经济增长质量的各分项指标来看,近年来税制结构的创新和共享效应为正,但其绿色、开放和协调效应为负;从分地区角度来看,税制结构变迁的经济增长质量效应地区差异明显,在中部地区表现为正向效应,而在东部和西部地区表现为抑制效应。最后,提出了对策性建议。
Based on the perspective of ＂five concepts of development＂, the paper makes use of China＇s provincial panel data during 2000 to 2015 to construct the system GMM model, and an empirical study is made on the effect of tax structure change on economic growth quality. The re- suits show that in general, there is an ＂inverted U＂ relationship between tax structure and the quality of economic growth, and the effect stays on the right side of the inflection point, which means the effect is negative. From the perspective of each of the index of economic growth quality, the innovation and the sharing effects of the taxation structure are positive in recent years, but the effects are negative in its green, opening up and coordination aspects. From regional level, the effect has strong regional differences. The effect is positive in central areas, while it shows hinde- ring effect in eastern and western areas. Countermeasures are proposed at the end.
出处
《云南财经大学学报》
CSSCI
北大核心
2018年第3期3-12,共10页
Journal of Yunnan University of Finance and Economics
基金
国家自然科学基金项目"财税政策变动冲击的经济波动效应模拟与财政宏观调控的政策优化研究:理论
模型与实证"(71603281)
关键词
税制结构
经济增长质量
“五大发展理念”
系统GMM
Taxation Structure
Quality of Economic Growth
＂ Five Concepts of Develop- ment＂
System GMM
