CAJ | 학술논문

个人税收负担的增长会对公共品需求产生负向影响.这一结论在西方的研究中被普遍证明.本文从中国实际出发,借助经典的中位选民模型,考察了个人税收负担对公共品需求的影响.通过对山东省17市1997-2007年的面板数据进行实证分析,发现个人税收负担对公共品需求的负向影响在中国并不普遍存在.就影响公共品需求的各因素来看,公共品需求的收入弹性以及人口拥挤效应普遍存在;个人税收负担对济南、烟台两市一般公共品需求产生负向影响,对其余15个市产生正向效应.为进一步揭示税收负担对不同层次公共品需求的影响差异,选取了教育和公共安全这两类特殊公共品进行研究.山东省17地市的个人税收负担对教育这类公共品普遍产生负向影响;对公共安全类公共品产生完全正向效应.因此,本文认为山东省一般公共品市场是供给导向的市场,税收弹性与公共品需求层次相关,建议建立引导公民合理表达公共品需求意向机制.
개인세수부담적증장회대공공품수구산생부향영향.저일결론재서방적연구중피보편증명.본문종중국실제출발,차조경전적중위선민모형,고찰료개인세수부담대공공품수구적영향.통과대산동성17시1997-2007년적면판수거진행실증분석,발현개인세수부담대공공품수구적부향영향재중국병불보편존재.취영향공공품수구적각인소래간,공공품수구적수입탄성이급인구옹제효응보편존재;개인세수부담대제남、연태량시일반공공품수구산생부향영향,대기여15개시산생정향효응.위진일보게시세수부담대불동층차공공품수구적영향차이,선취료교육화공공안전저량류특수공공품진행연구.산동성17지시적개인세수부담대교육저류공공품보편산생부향영향;대공공안전류공공품산생완전정향효응.인차,본문인위산동성일반공공품시장시공급도향적시장,세수탄성여공공품수구층차상관,건의건립인도공민합리표체공공품수구의향궤제.
It has been proved that private tax burden has negative influence on demand for public goods by western counties. Based on China's practice and using Median Voter Model, this article investigates how personal tax burden affects demands for public goods. On the basis of the empirical analysis of 1997-2007 panel-data from Shandong Province, the results show that the negative influence on demand for public goods is not obvious in China. But income elasticity and crowding effect exist and personal tax burden has negative influence on Jinan and Yantai and positive influence on others. In order to find out the hierarchy's influence on this problem. this article takes education and public safety as examples. There is general negative tax elasticity for education, while there is all positive tax effect for public safety. Therefore, the public goods in Shandong are directed by supplying side, and the tax elasticity is relative to hierarchy of needs. Therefore, it is necessary to construct a system guiding citizens to reasonably express demand for public goods.