CAJ | 학술논문

本文选择以区域间税负差异与生产要素跨区域流动问题的相互影响关系为视角，运用泰尔（Theil）指标体系对我国区域间的税负差异度进行测算分析，并通过引入“科布一道格拉斯”生产函数计算不同区域间资本和劳动力生产要素的边际生产率，运用基尼系数来计算生产要素的边际生产率差异情况，以此来反映生产要素跨区域流动的趋向。文章最后提出了缩小区域间税负差异，引导生产要素合理地跨区域流动的相关政策建议。
본문선택이구역간세부차이여생산요소과구역류동문제적상호영향관계위시각，운용태이（Theil）지표체계대아국구역간적세부차이도진행측산분석，병통과인입“과포일도격랍사”생산함수계산불동구역간자본화노동력생산요소적변제생산솔，운용기니계수래계산생산요소적변제생산솔차이정황，이차래반영생산요소과구역류동적추향。문장최후제출료축소구역간세부차이，인도생산요소합리지과구역류동적상관정책건의。
From a perspective of the interaction of inter-regional tax burden differences and cross-regional flow of production factors, this paper employs Theil index system to measure the de- gree of inter-regional tax burden differences in China, and calculates the marginal productivity of capital and labor between different regions through the introduction of Cobb-Douglas production function. Then it uses the Gini coefficient to calculate the differences of the marginal productivity of production factors, in order to reflect the trend of cross-regional flow of production factors. It puts forward relevant policy recommendations about the reduction in inter-regional tax burden differences and the guidance of reasonable cross-regional flow of production factors.