我国油气资源税由从量计征改为从价计征的政策效应——基于双重差分法的计量分析  

Effects on Policy of Oil and Gas Tax System Moving From Volume-Based to Value-Basedan Econometric Analysis Based on Difference-in-Difference

作　　者：金成晓[1,2] 张东敏[2] 王静敏[3] 

机构地区：[1]吉林大学数量经济研究中心,吉林长春130012 [2]吉林大学商学院,吉林长春130012 [3]吉林财经大学统计学院,吉林长春130117

出　　处：《财经理论与实践》2015年第5期90-96,共7页The Theory and Practice of Finance and Economics

基　　金：吉林省社科基金(2014B160);吉林省教育厅"十二五"社会科学研究项目([2015]349)

摘　　要：基于双重差分法,对西部地区油气资源税由从量计征改为从价计证的政策效果进行评估,以单位产值能耗、污染排放量和人均资源税收入作为政策效果变量,实证研究表明,油气从价税改革促使西部地区单位产出能耗相对于样本均值下降了7.90~8.55个百分点,污染排放量减少约1556吨,人均资源税收入相对于样本均值增加了2.74~3.03个百分点,通过采用不同处理方法进行稳健性检验后,以上结论仍然成立。Based on Difference-in-Difference, this paper evaluates the effects on policy of oil and gas moving from a volume-based to value-based tax system, we find that this reform of tax has caused the energy consumption per unit of output to fall between 7.90 percentage points and 8.55 percentage points, the emissions of pollution to reduce about 1556 tons and revenues of re sources tax per capita to increase between 2.74 percentage points and 3.03 percentage points relative to the sample average in the western area, then we re-estimate the same models using FGLS, and conclude the similar results.

关 键 词：从量税 从价税 单位产出能耗 污染排放 资源税 

分 类 号：F812.42[经济管理—财政学]