摘要
利用1991~2008年中国省级面板数据,测算了省级一般性税收政策的有效性水平,分析了省级一般性税收政策有效性差异的影响因素。实证结果表明,政策影响力、政策决定力和国有经济影响力对税收政策有效性的影响程度逐渐减弱。由于对政策决定力和国有经济影响力的过度追逐最终会导致经济的总体下滑和公共服务质量的总体下降,因此,应逐步降低这两个因素对税收政策有效性的影响。
Based on the provincial panel data of 1991-2008,this paper measures the effectiveness of the general tax at province level in China.The empirical test of the influencing factors shows that the power of the policy influence,the power of the policy decision and the power of the state economy all have positive impact on the effectiveness level and the role is decreasing.But the pursing of the power of the policy decision and the power of the state economy among provinces has negative impact on the economy and the public goods.
出处
《山西财经大学学报》
CSSCI
北大核心
2011年第8期35-43,共9页
Journal of Shanxi University of Finance and Economics
基金
教育部人文社会科学研究规划项目(10YJAGAT001)
