| 基于面板数据的地方税收与经济差异性研究 |
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| 引用本文： | 苏明,徐利君. 基于面板数据的地方税收与经济差异性研究[J]. 经济理论与经济管理, 2008, 0(3): 57-62 |
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| 作者姓名： | 苏明 徐利君 |
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| 作者单位： | 财政部财政科学研究所 北京 100036 |
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| 摘 要： | 由于地方政府与中央政府博弈造成的效率损失,名义税负与实际税负的错位使得地方税收的主体税种对地方经济的影响各异。营业税对地方经济发展有较强的正效应,而企业所得税则对地方经济增长产生了抑制作用,且在三大区域存在不同的效应。
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| 关 键 词： | 地方税收 区域经济 博弈 面板数据模型 |
| 文章编号： | 1000-596X(2008)03-0057-06 |
| 收稿时间： | 2007-11-20 |
| 修稿时间： | 2007-11-20 |
LOCAL TAX REVENUES AND ECONOMIC DIFFERENCES BASED ON PANEL DATA |
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| SU Ming,XU Li-jun. LOCAL TAX REVENUES AND ECONOMIC DIFFERENCES BASED ON PANEL DATA[J]. Economic Theory and Business Management, 2008, 0(3): 57-62 |
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| Authors: | SU Ming XU Li-jun |
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| Affiliation: | Research Institute for Fiscal Science, Ministry of Finance, Beijing 10036, China |
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| Abstract: | Because of the efficiency loss in the game between local government and central government and the improper difference between nominal tax burden and actual tax burden,the principal part of local taxes produces different influence on regional economy.The sales tax has positive effects on local economy,while the income tax of corporation has negative effects on economy.Also,it exists different effects in three regions. |
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| Keywords: | local tax regional economy game panel data model |
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