中国宏观税负区域差异变化趋势与影响因素分析  

Analysis of Variation Trend and Influencing Factors of Regional Differences in China’s Macro Tax Burden

作　　者：刘书明 郭姣[3] Liu Shuming;Guo Jiao(a.School of Managemeng,b.Centre for Research on Rural Development and Social Security in Western China,Lanzhou 730070,China;School of Public Affairs ＆ Law,Southwest Jiaotong University,Chengdu 610031,China)

机构地区：[1]甘肃农业大学管理学院,兰州730070 [2]甘肃农业大学西部农村发展与社会保障研究中心,兰州730070 [3]西南交通大学公共管理与政法学院,成都610031

出　　处：《统计与决策》2018年第18期150-153,共4页Statistics & Decision

基　　金：教育部人文社会科学规划基金项目(13YJA810008)

摘　　要：文章基于2007—2017年我国省级面板数据,引入塞尔指数分析我国宏观税负区域总体差异及变化趋势,以及各区域之间和区域内部宏观税负差异及特点。结果显示：我国宏观税负差异主要表现在各区域之间的税负差异,宏观税负总体差异与区域之间税负差异均呈缩小趋势;区域之间税负差异对税负总差异的贡献率逐年升高;东部、西部和东北部区域内税负差异均呈缩小趋势,中部区域内税负差异呈扩大趋势;各地经济增长率、产业结构以及物价水平等诸多因素导致宏观税负区域差异。Based on the provincial panel data from 2007 to 2017 in China, this paper introduces the Searle index to analyze the overall regional variations and trends of macro tax burden, as well as the differences and characteristics of macro tax burden between and within regions. The result shows that the macro tax burden differences in China are mainly manifested in the tax bur- den differences between different regions, and the overall differences of macro tax burden and the tax burden differences between regions are showing a deereasing trend; the contribution rate of regional tax difference to the total tax difference increases year by year; The difference of tax burden among the eastern, western and northeastern region is decreasing, while that in the central region is expanding; many factors, such as economic growth rate, industrial structure and price level, lead to regional difference in macro tax burden.

关 键 词：宏观税负 区域差异 赛尔指数 影响因素 

分 类 号：F812.42[经济管理—财政学]