经济发展的税收效应定量分析

采取面板数据模型分析了经济发展的税收效应,发现经济发展的不同层面对税收的影响不同,表明政府在进行税收改革时要充分考虑经济发展的反作用。结果显示,生活水平提高总体上会降低税率、流转税比重和其他税比重以及提高所得税比重,实际经济增长率增加会提高税率和其他税比重、降低流转税比重和所得税比重,城乡收入差距扩大会降低税率、所得税比重和其他税比重以及提高流转税比重。

Quantitative Analysis of Economic Development's Effect on Tax

This article makes an analysis on economic development's effect on tax through panel data model,finds that different aspect at economic development has different influence on real tax,and indicates that feedback of economic development when government carries out tax perform.There come results that standard of living's improvement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to income tax,real economic increasing rate's advance increase real tax rate and proportion to other tax while reduce proportion to turnover tax and proportion to other tax,income gap between urban and rural regions' enlargement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to turnover tax.