唐代两税法的经济效果——基于双重差分模型的实证分析
发布时间：2018-07-15 23:06
【摘要】：唐代两税法明晰了中央和地方在财政上的权利与义务,具体包含两方面内容:一是明确了中央的税收立法权,中央与地方政府间财政关系更为明确,为中央获取定额化税赋收入提供了保障。二是通过中央与地方政府的博弈,实行了财政分权。本文利用天宝十二年(753)和元和三年(808)137个州的相关数据实证检验了唐代两税法的经济效果,以各州人口数量作为测度经济和社会发展水平的代理变量,以割据藩镇和被撤藩镇两个对照组构建双重差分模型,通过安慰剂检验进一步剔除影响人口数量变化的前定因素,结果表明:两税法产生了积极的经济效果。中央的税收立法权和地方相对独立的财政自主权是两税法产生正向经济效果不可或缺的必要条件。
[Abstract]:In the Tang Dynasty, the two tax laws clarified the central and local financial rights and obligations, and specifically included two aspects: first, the tax legislative power of the central government was clearly defined, and the financial relationship between the central and local governments was clearer. For the central government to obtain quota tax revenue to provide protection. Second, the central and local governments through the game, the implementation of fiscal decentralization. This paper empirically tests the economic effect of the two tax laws in Tang Dynasty by using the relevant data of Tianbao (753) and Yuan and three-year (808) 137 states, taking the population of each state as the proxy variable to measure the level of economic and social development. The double difference model was constructed by using the two control groups of severed town and evacuated town. The results showed that the two tax laws had positive economic effect by eliminating the predeterminate factors that affect the population change through the placebo test. Central tax legislation and relatively independent local fiscal autonomy are indispensable conditions for the two tax laws to produce positive economic effects.
【作者单位】： 中国人民大学经济学院;
【分类号】：D929
本文编号：2125665
[Abstract]:In the Tang Dynasty, the two tax laws clarified the central and local financial rights and obligations, and specifically included two aspects: first, the tax legislative power of the central government was clearly defined, and the financial relationship between the central and local governments was clearer. For the central government to obtain quota tax revenue to provide protection. Second, the central and local governments through the game, the implementation of fiscal decentralization. This paper empirically tests the economic effect of the two tax laws in Tang Dynasty by using the relevant data of Tianbao (753) and Yuan and three-year (808) 137 states, taking the population of each state as the proxy variable to measure the level of economic and social development. The double difference model was constructed by using the two control groups of severed town and evacuated town. The results showed that the two tax laws had positive economic effect by eliminating the predeterminate factors that affect the population change through the placebo test. Central tax legislation and relatively independent local fiscal autonomy are indispensable conditions for the two tax laws to produce positive economic effects.
【作者单位】： 中国人民大学经济学院;
【分类号】：D929
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