效率损失、地区差距与省级最优税收负担

综合运用非参数和参数分析方法,测算1996-2008年中国大陆31个省市的最优税收负担,并计算各地区现行税负引致的效率损失。结果表明:各地区实际税收负担值皆超过最优值,且税收负担对经济增长的影响程度因时因地而异,这取决于实际税收负担偏离最优税收负担的程度。东部地区税收负担的偏离度远远低于中西部地区,因此前者的效率损失低于后者。现行税负不仅导致了效率损失,同时加大了地区差距。税系结构和非税变量也是影响税收负担效率损失的重要因素。限于支出刚性,在现行税收负担下,政府可以通过降低间接税系与直接税系(含其他税系)之比和优化非税环境来降低效率损失,缩小地区差距。

Efficiency Losses, Regional Disparity and Provincial Optimal Tax Burden

Parametric and nonparametric methods are employed comprehensively to measure optimal tax burden and calculate efficiency losses of existing tax burden of 31 provinces and municipalities from 1996 to 2008.Results show that existing tax burden of all regions exceeds the optimal values,and response of economic growth to tax burden is different according to specific time and site depending on degree of deviation between practical and optimal tax burden.Degree of deviation of eastern regions is lower than that of western regions,and efficiency losses are lower than the latter.The existing tax burden leads to efficiency losses and enlarges region disparity.Tax structure and non-tax variables are important factors affecting efficiency losses of tax burden.Confined to rigid fiscal expenditure,under the existing tax burden,government could lower ratios of indirect and direct tax and optimize non-tax environment to reduce efficiency losses and regional disparity.