财经理论与实践Issue(4)：107-113,7.
中国区域税收增长变动的因素分解分析基于 LMDI 分解方法
Factor Decomposition Analysis of Regional Tax Growth in China:Based on The LMDI Decomposition Method
摘要
Abstract
Under the background of the economic new norm,it is very necessary to explore new tax growth points because of decline in tax growth.The paper decomposes the macro influ-ence factors of tax growth using LMDI index decomposition method,and measure their effect val-ue on the basis of the provincial data from 2005 to 2012.The study finds economic output factor and industrial tax burden factor are the most important motive for tax growth;however,the cu-mulative contribution of the former is greater;and the contribution of the cumulative effect with industrial structure factor and tax structure factor produces regional differentiation.The study further discovers that the deep-seated reasons for the change resulting from the effect of various factors also show regional differences.关键词
区域税收增长/因素分解分析/LMDI 分解方法Key words
Regional tax growth/Factor decomposition analysis/LMDI decomposition method分类
管理科学引用本文复制引用
张斌..中国区域税收增长变动的因素分解分析基于 LMDI 分解方法[J].财经理论与实践,2015,(4):107-113,7.基金项目
教育部人文社科规划基金项目(13YJA790158)、新疆教育厅高校科研计划重点项目(XJEDU2014I030) （13YJA790158）
