要素税负和地区分化对经济增长影响的实证分析

发布时间：2018-11-16 14:25

【摘要】：文章通过对我国31个省份1999—2015年的面板数据,在考虑地区差异性条件下,分析资本有效税负、消费有效税负和劳动有效税负对经济增长的影响。研究结果表明,前两种有效税负地区差异不明显,降低资本有效税负,提高消费有效税负均对经济增长具有积极作用;劳动税负对经济增长的影响存在明显地区差异性,其中对中部地区的影响为正,而对东部和西部地区的影响为负。经济开放程度和基础设施水平对经济增长也具有明显的地区差异性。
[Abstract]:Based on the panel data from 1999 to 2015 in 31 provinces of China, this paper analyzes the impact of capital effective tax burden, consumption effective tax burden and labor effective tax burden on economic growth under the consideration of regional differences. The results show that there is no obvious difference between the former two kinds of effective tax burden. Reducing the effective tax burden of capital and raising the effective tax burden of consumption have positive effects on the economic growth. The influence of labor tax burden on economic growth has obvious regional differences, in which the impact on the central region is positive, and on the eastern and western regions is negative. The degree of economic opening and the level of infrastructure also have obvious regional differences on economic growth.
【作者单位】：天津财经大学经济学院;
【基金】：国家社会科学基金资助项目(16BJL031)
【分类号】：F124.1;F224;F812.42

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