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作 者:唐沿源 李海东 TANG Yan-yuan;LI Hai-dong(Taizhou University,Taizhou 318000,Zhejiang,China;Jingdezhen Ceramic Institute,Jingdezhen 333403,Jiangxi,China)
机构地区:[1]台州学院商学院,浙江台州318000 [2]景德镇陶瓷大学,江西景德镇333403
出 处:《景德镇学院学报》2020年第2期1-10,共10页Journal of JingDeZhen University
基 金:2018年国家社会科学基金“基于非对称地方财政竞争的中央均等化转移支付的效率研究”(18BJL028)。
摘 要:在地方税收竞争下,中央均等化转移支付是否能提高地方税率而改善效率,学界存在不同观点。文章通过一个包括多个对称国家、各国内地区在生产技术水平和初始资本存量上异质的税收竞争模型,分析中央均等化转移支付对地方税率的影响,并以我国省级和县级地区数据进行实证检验。结论表明,当参与竞争的国家数和各国所含地区数较少、其他国家转移支付均等化程度较高时,一国中央均等化转移支付能提高其地方税率;反之,则会无影响甚至降低地方税率。利用我国数据的实证检验进一步验证了上述推断。这表明,与单独国家情况不同,在包含多个国家时,依赖于相关条件,中央均等化转移支付对地方税率的影响存在多种可能。In the context of regional tax competition,there are different views in the academic circles on whether the central intergovernmental fiscal transfers can raise the regional tax rate and improve the efficiency.This paper analyzes the influence brought by central intergovernmental fiscal transfers upon the region tax rate through a tax competition model which involves a number of symmetrical countries and domestic regions with different production technology levels and initial capital stocks.The conclusion shows that when the number of countries participating in the competition and the number of regions involved in each country are small,and the equalization degree of the intergovernmental fiscal transfer in other countries is high,the central intergovernmental fiscal transfer of a country can raise its regional tax rate;otherwise,the regional tax rate will not be affected or even reduced.The above conclusion is further verified by the empirical test of Chinese data,which shows that when numerous countries are engaged and with different relevant conditions,there are many possibilities for the impact of the central intergovernmental fiscal transfer upon the regional tax rate.
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