我国税制结构、税负水平与经济增长的关系研究——基于全国30个省级单位面板数据的PVAR分析
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引用本文:刘海庆,高凌江.我国税制结构、税负水平与经济增长的关系研究——基于全国30个省级单位面板数据的PVAR分析[J].财经理论与实践,2011,(3):68-73
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作者单位
刘海庆,高凌江 (1.中国人民大学 公共管理学院,北京100872
2.北京第二外国语学院
北京1000243.中国社会科学院 财政与贸易研究所博士后流动站北京100024) 
中文摘要:通过使用PVAR模型和脉冲—响应函数对1994~2008年间我国省级税制结构、税负水平与经济增长的动态关系进行了研究,结果表明,目前我国的经济增长显著地促进了税制结构和税负水平的提高,但税制结构和税收水平的提高没有显著阻碍经济的增长。所以,增加直接税的比重和整体税负水平,不但可以调节贫富差距,促进社会和谐,还可以增加政府支出水平和提高消费率进而促进经济增长。
中文关键词:税制结构  税收负担  Panel VAR  经济增长
 
An Impulse Response Analysis on the Relationship among Tax Structures, Tax Burden and Growth in China Based on 30 provinces's Panel VAR Model
Abstract:This paper uses Panel Vector Auto-regression Model and Impulse response function analysis the relationship between tax structures and economic growth over the period 1994~2008 for 30 provinces (municipalities and autonomous regions) in China, the results indict that, the economic growth improves the tax structures and tax burden, but improvement of tax structures and tax burden did not hampered economic growth. So increase the proportion of direct taxes and tax burden not only be able to adjust the gap between the rich and the poor and increases social disharmonious, but also can boost economic growth by increasing government spending and consumption rate.
keywords:Tax structures  Tax burden  Panel VAR  Economic growth
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