摘要
基于产业结构理论,构建产业结构升级对税收收入增长影响的理论框架,采用2002—2016年中国31个省域的面板数据,借助空间杜宾模型分析产业结构合理化、高级化对税收收入的影响。结果发现,税收收入具有空间溢出效应。产业结构合理化、高级化对税收收入增长均产生促进作用。具体而言,与全国范围相比,中西部地区产业结构合理化对本地税收收入增长的促进作用较大,而产业结构高级化对本地税收收入增长的促进作用较小。
Based on the theory of industrial structure,the theoretical framework of the impact of industrial structure upgradingon the growth of tax revenue was constructed. The panel data of 31 provinces and regions in China from 2002 to 2016 wasused to analyze the impact of industrial structure rationalization and optimizationon tax revenue with the help of spatial Durbinmodel. It is found that tax revenue has spatial spillover effect. The rationalization and optimizationof industrial structure willpromote the growth of tax revenue. Specifically,compares with a nationwide,the rationalization of industrial structure in thecentral and western regions has a greater effect on the growth of local tax revenue; however,optimization of industrialstructure has a smaller effect on the growth of local tax revenue.
作者
仲颖佳
田学斌
孙攀
Zhong Yingjia;Tian Xuebin;Sun Pan(School of Business,Nantong Institute of Technology,Nantong 226002,China;Institute of Economic Study,Hebei University of Economics and Business,Shijiazhuang 050061,China;School of Business,East China University of Science and Technology,Shanghai 200237,China;Lieberthal-Rogel Center for Chinese Studies,University of Michigan,MI 48109-1042,USA)
出处
《经济与管理》
CSSCI
2018年第6期56-62,共7页
Economy and Management
基金
国家社科基金特别委托项目(2018MSJ003)
关键词
税收收入
产业结构合理化
产业结构高级化
空间杜宾模型
中西部地区
tax revenue
rationalization of industrial structure
optimization of industrial structure
spatial Durbin model
central and western regions
