地方税与区域经济增长的实证分析——论西部大开发的税收政策取向  

A Case Study of Local Tax and Regional Economic Growth

作　　者：马拴友[1] 于红霞[2] 

机构地区：[1]中国社科院世经政所博士后流动站 [2]北京技术交易促进中心研发部

出　　处：《管理世界》2003年第5期36-43,59,共9页Journal of Management World

基　　金：中国社会科学院重大课题<我国西部大开发战略与政策研究>阶段性成果

摘　　要：本文在回顾有关税收与经济增长关系文献的基础上 ,对我国各地区的税收与经济增长进行了实证分析 ,发现西部地区的税负相对较高 ,各地区的边际税率与经济增长负相关 ,并解释了西部地区税负较重的原因 ,最后从改革税制、调整税收优惠、机构改革和增加转移支付方面 。On the basis of review of the related literature on the relationship between tax and economic growth,we in this paper will make a case study of tax and economic growth in China's various reˉgions,finding that the tax rate levied in China's western regions is relatively higher,that there is a negative correlation between the marginal tax rate and economic development in various regions.In addition,we will account for the heaviness of tax in the western regions.Finally,from the aspects of tax reform,the adjustment of tax privilege,organizational reform and increasing transfer expenditure,suggestions will be offered about relative policies for the promotion of China's development.

关 键 词：地方税 区域经济 经济增长 实证分析 西部大开发 税收政策 政策取向 边际税率 税负 政策倾斜效果 财政负担 机构改革 西部地区 

分 类 号：F812.42[经济管理—财政学]