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省际间横向税收分配不平衡是我国地区经济及财力差距扩大的重要原因之一。本文利用省级行政区的面板数据考察我国各省份宏观税负之间的相互关系,并通过拟合税收反应函数进行实证检验分析。鉴于1994年分税制改革的影响,本文在总体系统广义矩(System General Method of Moments,简称System GMM)估计的基础上,又对回归方程进行了分段估计,意在进一步考察我国省级地方政府间税收横向分配中存在的问题及税收竞争策略。
The imbalance in the horizontal distribution of tax revenue across the province is one of the important reasons for the widening of the gap in economic and financial resources in our region. In this paper, the provincial administrative panel data to examine the macroeconomic tax burden in our provinces, the interrelationship between, and by fitting the tax response function empirical test analysis. In view of the impact of the tax-sharing reform in 1994, this paper, based on the estimation of System General Method of Moments (System GMM), also estimates the regression equation by subsection, which is intended to further investigate the relationship between provincial government Problems in Taxation Horizontal Distribution and Tax Competition Strategies.