石家庄经济学院学报2012，Vol.35Issue(4)：1-5,5.
税制结构、财政支出结构与经济增长——基于省级面板数据的实证分析
The Tax Structure,Fiscal Expenditure and Economy Growth：Based on Empirical Analysis of Provincial-level Panel Data
张斌1
作者信息
- 1. 武汉大学经济与管理学院,湖北武汉430072 新疆财经大学公共经济与管理学院,新疆乌鲁木齐830012
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摘要
Abstract
Based on the provincial-level panel data in China from 1999 to 2009,this study uses econometric model to test the effect of tax structure and the fiscal expenditure structure on economy growth since the establishment of China’s public finance system.The results show that as for capital,the adjustment of the tax structure and fiscal expenditure structure has significant effect on capital-output elasticity;as for labor,the effect of the tax structure’s adjustment on labor-output elasticity is remarkable,but the effect of fiscal expenditure structure on labor-output elasticity is not obvious;as for the total economy scale,the effect of the tax structure adjustment on labor-output elasticity is predominant,but the effect of fiscal expenditure structure adjustment on labor-output elasticity is weak.Therefore,we need to further adjust and improve the tax structure and the fiscal expenditure structure.关键词
税制结构/财政支出结构/经济增长/实证分析Key words
tax structure/fiscal expenditure structure/economic growth/empirical analysis分类
管理科学引用本文复制引用
张斌..税制结构、财政支出结构与经济增长——基于省级面板数据的实证分析[J].石家庄经济学院学报,2012,35(4):1-5,5.
