摘要
采用1996～2009年我国东、中、西部地区的样本数据,对宏观税负、税收结构与区域经济发展进行了研究。得到如下结论:区域宏观税负的不同是造成区域经济发展不均衡的一个主要因素;三大地区人均GDP水平对税收政策的结构性冲击存在显著不同的响应模式;流转税、所得税和资源税三大税种对区域经济增长的影响具有不同效应。
The paper indicates two problems should be special focused. One is the interaction between the mac- ro tax burden and regional economic development. The other is unbalanced affection that tax structure act on the re- gional economic development. The two problems are separately inspected by using three regions＇ sample data from 1996 to 2009 of China. First, one of main factors caused regional economic unbalanced development is the regional differentiation of macro tax burden. Second, there are significantly different patterns within structural impact of tax policy to three big area per capita GDP level. Third, there are different effect influence of turnover tax, income tax and resource tax to the regional economic growth.
出处
《经济问题》
CSSCI
北大核心
2012年第5期17-20,共4页
On Economic Problems
