财税政策下的产业结构升级非线性效应研究
发布时间：2018-12-15 02:18
【摘要】：本文选取2000~2012年中国31个省域面板数据,以政府财政收支、固定资产投资、人力资本水平、技术进步水平等作为解释变量构建多因素面板平滑转换(PSTR)模型,研究并检验了我国财税政策对产业结构升级的非线性效应。实证结果表明,在经济发展水平与居民消费水平阀值转换条件下,我国财税政策与产业结构升级之间存在着平滑转换机制效应,即财政收支对产业结构升级的影响呈现出阀值转换特征;在参数异质性假设条件下,实证结果揭示出财税政策在影响我国省域产业结构升级上具有非均衡特征。
[Abstract]:In this paper, 31 provincial panel data from 2000 to 2012 are selected to construct the multifactor panel smooth conversion (PSTR) model with the government revenue and expenditure, fixed asset investment, human capital level and technological progress as the explanatory variables. The nonlinear effects of fiscal and taxation policies on industrial structure upgrading in China are studied and tested. The empirical results show that there is a smooth transition mechanism effect between fiscal and taxation policies and industrial structure upgrading under the condition of transition between economic development level and consumption level threshold. That is, the impact of fiscal revenue and expenditure on the upgrading of industrial structure shows the characteristics of threshold conversion; Under the assumption of parameter heterogeneity, the empirical results reveal that fiscal and taxation policies have disequilibrium characteristics in influencing the upgrading of industrial structure in China.
【作者单位】： 湖南大学经济与贸易学院;湖南财政经济学院;
【基金】：国家社科基金项目“中国式财政分权的区域经济效应与完善地方税体系研究”(项目编号:14BJY159) 湖南省哲学社会科学基金项目“财税政策调控与湖南产业转型升级:实现机制与对策”(项目编号:13JD09) 湖南省科技计划重点项目“湖南省新能源产业发展的政策支持体系研究”(项目编号:2013FJ3084)的阶段性成果
【分类号】：F812.0;F121.3;F224
[Abstract]:In this paper, 31 provincial panel data from 2000 to 2012 are selected to construct the multifactor panel smooth conversion (PSTR) model with the government revenue and expenditure, fixed asset investment, human capital level and technological progress as the explanatory variables. The nonlinear effects of fiscal and taxation policies on industrial structure upgrading in China are studied and tested. The empirical results show that there is a smooth transition mechanism effect between fiscal and taxation policies and industrial structure upgrading under the condition of transition between economic development level and consumption level threshold. That is, the impact of fiscal revenue and expenditure on the upgrading of industrial structure shows the characteristics of threshold conversion; Under the assumption of parameter heterogeneity, the empirical results reveal that fiscal and taxation policies have disequilibrium characteristics in influencing the upgrading of industrial structure in China.
【作者单位】： 湖南大学经济与贸易学院;湖南财政经济学院;
【基金】：国家社科基金项目“中国式财政分权的区域经济效应与完善地方税体系研究”(项目编号:14BJY159) 湖南省哲学社会科学基金项目“财税政策调控与湖南产业转型升级:实现机制与对策”(项目编号:13JD09) 湖南省科技计划重点项目“湖南省新能源产业发展的政策支持体系研究”(项目编号:2013FJ3084)的阶段性成果
【分类号】：F812.0;F121.3;F224
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