西北师范大学学报(社会科学版)
西北師範大學學報(社會科學版)
서북사범대학학보(사회과학판)
Journal of Northwest Normal University (Social Sciences)
2015年
1期
125-133
,共9页
有效税率结构%经济发展%横向税收竞争
有效稅率結構%經濟髮展%橫嚮稅收競爭
유효세솔결구%경제발전%횡향세수경쟁
structure of effective tax rate%economic development%horizontal tax competition
在测算国内31个省份资本、劳动和消费要素有效税率的基础上,首先对基于要素税负的税收竞争的存在性进行检验,然后通过构建基于要素税负的税收竞争指标和经济发展指标,运用面板数据,考察横向税收竞争对经济发展的影响。结果表明:在我国存在省际间的资本税、劳动税和消费税竞争但处于低级阶段;横向税收竞争对地区间经济增长和福利水平影响显著,具体来看资本税的竞争提高了经济增长率但不利于社会福利发展,劳动税和消费税竞争则降低了经济增长率。
在測算國內31箇省份資本、勞動和消費要素有效稅率的基礎上,首先對基于要素稅負的稅收競爭的存在性進行檢驗,然後通過構建基于要素稅負的稅收競爭指標和經濟髮展指標,運用麵闆數據,攷察橫嚮稅收競爭對經濟髮展的影響。結果錶明:在我國存在省際間的資本稅、勞動稅和消費稅競爭但處于低級階段;橫嚮稅收競爭對地區間經濟增長和福利水平影響顯著,具體來看資本稅的競爭提高瞭經濟增長率但不利于社會福利髮展,勞動稅和消費稅競爭則降低瞭經濟增長率。
재측산국내31개성빈자본、노동화소비요소유효세솔적기출상,수선대기우요소세부적세수경쟁적존재성진행검험,연후통과구건기우요소세부적세수경쟁지표화경제발전지표,운용면판수거,고찰횡향세수경쟁대경제발전적영향。결과표명:재아국존재성제간적자본세、노동세화소비세경쟁단처우저급계단;횡향세수경쟁대지구간경제증장화복이수평영향현저,구체래간자본세적경쟁제고료경제증장솔단불리우사회복리발전,노동세화소비세경쟁칙강저료경제증장솔。
Based on measuring the effective tax rate of capital , labor income and consumption expenditure in 31 provinces , this paper firstly examine the tax competition among provinces . T hen , by constructing tax competition indicators and indicators of economic development , the paper analyzes panel data to study the influence of horizontal tax competition on economic development . The results show that there exists tax competition on inter‐provincial capital tax , labor tax and consumption tax but at a low level , and the horizontal tax competition has an significant effect on regional economic growth and welfare .Specifically , capital tax competition improves the rate of economic grow th , but it is not conducive to the development of social welfare , while labor tax and consumption tax competition would reduce the rate of economic grow th .