| 基于ECM的我国税收弹性实证分析 |
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| 引用本文： | 刘家树.基于ECM的我国税收弹性实证分析[J].技术经济,2008,27(8):111-114. |
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| 作者姓名： | 刘家树 |
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| 作者单位： | 安徽工业大学,经济学院,安徽,马鞍山,243002 |
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| 摘 要： | 运用时间数列和计量分析方法，利用1978--2006年我国税收收入和GDP数据，针对1978—1994年和1995--2006年两个阶段分别建立误差修正模型，对我国税收的长期弹性和短期弹性进行分析。研究结果发现：1978—1994年我国税收的长期弹性小于其短期弹性；自1995年以来，我国税收弹性发生了显著变化，税收的长期弹性大于其短期弹性。
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| 关 键 词： | 税收弹性 ECM Chow’s 检验 |
Empirical Analysis on Tax Elasticity of China: Based on Error Correction Model |
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| Liu Jiashu.Empirical Analysis on Tax Elasticity of China: Based on Error Correction Model[J].Technology Economics,2008,27(8):111-114. |
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| Authors: | Liu Jiashu |
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| Institution: | Liu Jiashu (School of Economics,Anhui University of Technology,Ma＇anshan 243002,China) |
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| Abstract: | Using the data on tax revenue and GDP of China during 1978-2006,this paper establishes the error correction model and analyzes China’s long-run and short-run tax elasticity by the method of time series and econometric analysis.The result shows that:China’s long-run tax elasticity during 1978-1994 is less than the short-run tax elasticity;the obvious changes of China’s tax elasticity have taken place since 1995,and the long-run tax elasticity is more than the short-run tax elasticity. |
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| Keywords: | tax elasticity error correction model Chow’s test |
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