西部论坛2016，Vol.26Issue(5)：42-50,9.DOI:10.3969/j.issn.1674-8131.2016.05.006
我国税制结构经济增长效应的区域差异研究
Research on the Regional Discrepancy of the Effect of Tax Structure on Economic Growth
摘要
Abstract
Tax system structure is one of the reasons affecting the regional economic growth difference.Regional economic growth effect is analyzed based on the measurement of the effective tax rate of labor income,capital income and consumption expenditure in the east,middle and west of China during 1995-2014.The research shows that the effective tax rate of labor income is overall low,that the effective tax rate of capital income is totally high, that the effective tax rate of consumption expenditure is stably rising,that the effective tax rate of labor income is lowest in the east but is highest in the west,which deviate from economic development level,and that the effective tax rate of capital income and consumption expenditure is high in the east and is low in the west,which are basically consistent with economic development level.The effect of economic growth of tax system structure change appears in current stage in each region and has obvious heterogeneity,labor income tax rate change is beneficial to the eastern region’s economic growth,and the tax rate change of capital income and consumption expenditure has boosting effect on the economic growth of each region but the effect size is different.We should sufficiently understand the regional discrepancy of the effect of tax system on economic growth and construct tax system and tax structure fitting for the economic development level in order to boost the coordinated development of regional economy.关键词
经济增长/税制结构/劳动收入税/资本收入税/消费支出税/要素配置/税制改革Key words
economic growth/tax structure/labor income tax/capital income tax/consumption expenditure tax/factor allocation/tax system reform分类
管理科学引用本文复制引用
梁红梅,郭晓辉,张卫峰..我国税制结构经济增长效应的区域差异研究[J].西部论坛,2016,26(5):42-50,9.基金项目
国家自然科学基金资助项目 （）
