摘要
本文用Theil指数对我国四大地区1994～2008年宏观税负差异现状进行了计量分析。结果显示,我国地区税负总差异和区际差异具有强烈的同向性,均呈现出与区域经济发展水平背离的扩张趋势,而区内差异在大部分年份里与总差异呈现反向变化。进一步的分解分析发现,近年来区际税负差异的扩张是地区税负总差异形成的最主要原因,区内税负差异的缩小减缓了地区宏观税负差异进一步扩大,缩小地区税负差异的重点应放在地区之间税负差异的降低上。
This paper gives the econometrics analysis on the regional tax burden divergence among the big four regions in China using the Theil Index from 1994 to 2007. The regression result reveals dramatic convergence on the cross-border basis negatively related to the regional economic development, in which within divergence is reverse to the total. Further analysis shows that extension of the cross-border divergence is the main factor to explain the total tax burden divergence and the reduction of the internal divergence helps to slow down the total divergence. The key aspect in reducing the regional tax burden divergence is to limit the cross-border data.
出处
《湖北经济学院学报》
2010年第5期79-84,共6页
Journal of Hubei University of Economics
关键词
THEIL指数
地区税负差异
区际差异
区内差异
Theil index
regional tax burden divergence
cross-border divergence
internal divergence
