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笔者采用非参数计量经济分析方法对1994年~2011年我国大陆各省域宏观税负的空间分布及演化特征进行了分析。研究发现,从总体来看,分税制以来,各省域宏观税负总体水平呈逐步上升态势,先收敛后发散、省域间宏观税负差距逐步拉开;从区域来看,区域间宏观税负水平差异不断逐年拉大,且快于省域间宏观税负差距的拉大速度。本研究表明分税制以来,省域间财政实力差距逐步拉大,省域间财政能力均衡性较差。
The author uses non-parametric econometric methods to analyze the spatial distribution and evolution characteristics of macro-tax burden in all provinces of mainland China from 1994 to 2011. The study found that, overall, since the tax-sharing system, the overall level of macro-tax burden in all provinces has been gradually rising. First, the convergence has diverged and the macro-tax gap between provinces has been gradually widened. From a regional perspective, macro-tax burden levels Differences continue to expand year by year, and faster than the macro-tax gap between the provincial widening speed. This study shows that since the tax-sharing system, the gap in financial strength between provinces has gradually widened, and the financial capability among provinces has been weakly balanced.