| 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,2011,32(3):68-73. |
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| 作者姓名： | 刘海庆 高凌江 |
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| 作者单位： | 中国人民大学公共管理学院;北京第二外国语学院;中国社会科学院财政与贸易研究所博士后流动站; |
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| 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。
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| 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 |
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| LIU Hai-qing,GAO Ling-jiang.An Impulse Response Analysis on the Relationship among Tax Structures, Tax Burden and Growth in China
Based on 30 provinces''s Panel VAR Model[J].The Theory and Practice of Finance and Economics,2011,32(3):68-73. |
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| Authors: | LIU Hai-qing GAO Ling-jiang |
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| Institution: | LIU Hai-qing1,GAO Ling-jiang2,3 (1.School of Public Administration,Renmin University of China,Beijing 100872,China,2.Beijing International Studies University,Beijing 100000,3.Postdoctoral Institution of Finance and Trade,China Academy of Social Sciences,Beijing 100024,China) |
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| 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 t... |
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| Keywords: | Tax structures Tax burden Panel VAR Economic growth |
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