摘要
研究目标:揭示改革开放以来中国地方政府税收努力的区域差异及收敛性,并进一步探讨税收努力与税收收入之间的关系。研究方法:利用税柄法,结合随机前沿估计方法,对1978~2018年中国省级层面地方政府税收努力进行测度,运用多种分析方法考察税收努力的区域差异及收敛性,并进一步考察税收努力与税收收入之间的关系。研究发现:分税制改革之后,税收努力明显低于改革之前的水平,进入21世纪,税收努力步入快速上升阶段,且东部地区的税收努力水平已超过改革开放之初的水平。税收努力地区内差异是引起总体差异的主因。在分税制改革之后到所得税收入分享体制改革之前,地方政府税收努力追赶行为有所减弱,各省份之间差异扩大,但分税制改革之前和所得税收入分享体制改革之后,追赶行为有所增强,各省份之间差异缩小。东部和西部地区的税收努力具有收敛性,东北和中部地区具有发散性。在分税制改革之前和所得税收入分享体制改革之后,税收努力具有收敛性,在分税制改革之后和所得税收入分享体制改革之前,税收努力具有发散性。税收努力增加将会推动税收收入增加,税收收入增加在分税制改革前和所得税收入分享体制改革后也会推动税收努力增加。研究创新:利用泰尔指数、追赶度和协调度等分析方法研究税收努力的区域差异及收敛性,利用PVAR模型研究税收努力与税收收入之间的互动关系。研究价值:有助于理解财税改革对税收努力的影响,以及税收努力变动对税收收入的影响。
Research Objectives:To reveal the regional differences and convergence of local government tax effort in China since the reform and opening up,and further explore the relationship between tax effort and tax revenue.Research Methods:This paper uses the method of tax handle,combined with stochastic frontier estimation method to measure the local government tax effort in China from 1978 to 2018.Using a variety of analytical methods to examine regional differences and convergence of the tax effort,and further analysis of the interactive relationship between the tax effort and tax revenue.Research Findings:After the tax-sharing reform,the tax effort is significantly lower than the level before the reform,until the21 st century,it enters the rapidly rising stage,the level in the eastern region has exceeded the level of the beginning of reform and opening up.Intra-regional differences are the main cause of overall differences.The catch-up behavior of local government tax efforts after the tax-sharing reform and before the income tax revenue-sharing system reform has weakened,and the differences between the provinces have become larger,but the catch-up behavior before the tax-sharing reform and after the income tax revenue-sharing system reform has increased,and the difference have become smaller.The tax effort in the eastern and western regions is convergent,while the tax effort in the northeast and central regions is divergent.Before the tax-sharing reform and after the income tax revenue-sharing system reform,the tax effort is convergent,while after the tax-sharing reform and before the income tax revenue-sharing system reform,the tax effort is divergent.The increase of tax effort will promote tax revenue,and the increase in the latter will also boost the former before the tax-sharing reform and after the income tax revenue-sharing system reform.Research Innovations:Using the analytical methods such as Theil index,catch-up and coordination to study the regional difference and convergence of tax effort,and using the PVAR model to study the interactive relationship between tax effort and tax revenue.Research Value:It is helpful to understand the impact of fiscal reform on tax effort,and the impact of changes in tax effort on tax revenue.
作者
李言
雷红
Li Yan;Lei Hong(School of Economics,Zhejiang Gongshang University;School of Economics,Nanjing University)
出处
《数量经济技术经济研究》
CSSCI
CSCD
北大核心
2021年第4期63-82,共20页
Journal of Quantitative & Technological Economics
基金
国家自然科学基金青年项目“人才型住房政策对城市劳动力配置效率的影响研究”(72004202)
国家社会科学基金后期资助项目“要素市场化配置改革与区域经济发展问题研究”(20FJLB014)的资助
关键词
税收努力
税柄法
泰尔指数
追赶度
协调度
Tax Efforts
Tax Handle Method
Theil Index
Catching Up
Coordination Degree
