中国省域宏观税负收敛性及演变路径  

Convergence and Evolution Trend of Provincial Macro Tax Burden in China

作　　者：吴玉霞[1,2] 安娜[3] 杜兴涛[1] 

机构地区：[1]河北金融学院河北省科技金融重点实验室,河北保定071051 [2]财政部财政科学研究所博士后流动站,北京100142 [3]郑州大学商学院,河南郑州450001

出　　处：《经济经纬》2016年第3期138-143,共6页Economic Survey

基　　金：2015年度河北省社会科学基金项目(HB15LJ011);国家统计局2014年度全国统计科学研究项目(2014LY047)

摘　　要：笔者采用非参数计量经济分析方法对1994年-2011年我国大陆各省域宏观税负的空间分布及演化特征进行了分析。研究发现，从总体来看，分税制以来，各省域宏观税负总体水平呈逐步上升态势，先收敛后发散、省域间宏观税负差距逐步拉开；从区域来看，区域间宏观税负水平差异不断逐年拉大，且快于省域间宏观税负差距的拉大速度。本研究表明分税制以来，省域间财政实力差距逐步拉大，省域间财政能力均衡性较差。The paper analyzed spatial distribution and evolution features of China macro tax burden of 31 provinces for 1994-2011 usedan econometric analysis of non-parametric , revealing the extent of inter-provincial and inter-regional fiscal imbalances . The studyfound, in the whole, that 31 provincial macro tax burden overall level was gradually rising , the main increase range were the lowsteadily rising stage before 2001 and accelerated stage after 2003 since the tax federalism; from the provincial perspective, provincialmacro tax burden presented as convergence to divergence changes and Inter-provincial macro tax burden gap gradually increased; fromthe regional perspective, macro tax burden level differences between regions are constantly widening year by year, and are wideningfaster than inter-provincial disparities. Studies have shown that the distribution of provincial macro tax burden shift from the conver-gence to the divergence indicating the strength of inter-provincial fiscal gap gradually widened and the poor balance of fiscal capacitybetween provinces in recent years.

关 键 词：省域宏观税负 收敛性 区域经济差距 概率密度分布函数 

分 类 号：F812[经济管理—财政学]