我国地方税税负差异测度及其影响因素实证研究  

Empirical Study of Burden Difference of China's Local Taxation and Its Influence Factors

作　　者：秦劲松[1] 肖加元[2] 

机构地区：[1]四川大学经济学院,成都610213 [2]财政部财科所,北京100142

出　　处：《中央财经大学学报》2011年第5期6-11,共6页Journal of Central University of Finance & Economics

基　　金：湖北省社会科学基金项目"十一五"规划资助课题"湖北省县乡财政体制改革研究"(课题号2010073);中央高校2010年基本科研业务费资助项目"我国税收征管效率研究"(项目号31541010901)的中期成果

摘　　要：分税制改革后地方税负差距出现了扩大化趋势。通过税收弹性系数法结合数列分析方法对地方税差异情况进行研究表明,我国地方税税负的分布情况呈现比较明显的"马太效应",越是中西部欠发达地区的税负越重。从均衡税收负担和经济发展角度看,应该给中西部地区一定的税收优惠政策,加大转移支付,加快中西部地区城市化建设。Since the reform of tax-sharing system of China,the burden difference of China＇s local taxes shows the trend of expansion.Based on the index of tax elasticity and taxes series,the paper on the burden difference of China＇s local taxes shows that there is obvious Matthew effect in China＇s local taxes burden distributing.The more developed the local economy is,the light the local taxes burden is.From the angle of coordinated development of regional economies,China＇s government should give those central and western regions preferential taxation policies enhance the transfer payment and quicken the urbanization development of central and western regions.

关 键 词：地方税 税负差异 公共品供给 财政均衡 

分 类 号：F812.42[经济管理—财政学]