税负差异影响区域经济增长的实证分析  

An Empirical Analysis on the Effect of the Tax Burden Difference on Regional Economic Growth

作　　者：林颖[1,2] 胡凯[1,2] 胡杨昱娇[1,2] 

机构地区：[1]湖北经济学院财政与公共管理学院 [2]武汉大学经济管理学院

出　　处：《税务研究》2011年第9期13-17,共5页

基　　金：教育部2010年人文社科规划基金立项资助;项目名:基于均衡发展的中国区域间税负差异比较研究;项目编号10YJA790108

摘　　要：本文采用省际面板数据实证分析税负差异对区域经济增长的影响。计量分析表明,地区宏观税负水平基本适度,但边际宏观税负对中西部地区经济增长的结构性消极影响不容忽视。促进中国区域经济协调发展,需要进一步降低欠发达地区的税收负担水平,规范横向税收分配。This paper gives an empirical analysis on the effect of the tax burden difference on the regional economic growth based on the provincial panel data. The econometric analysis shows that the regional macro tax burden is moderate on the whole, but the marginal tax burden has structurally adverse effect on the economic growth in the central and western regions. The paper puts forward that the reduction of the tax burden in the less developed regions and the normalization of the horizontal tax distribution are necessary to promote the regional coordinated development.

关 键 词：宏观税负 边际宏观税负 区域经济增长 

分 类 号：F812.42[经济管理—财政学] F127