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利用1991~2008年中国省级面板数据,测算了省级一般性税收政策的有效性水平,分析了省级一般性税收政策有效性差异的影响因素。实证结果表明,政策影响力、政策决定力和国有经济影响力对税收政策有效性的影响程度逐渐减弱。由于对政策决定力和国有经济影响力的过度追逐最终会导致经济的总体下滑和公共服务质量的总体下降,因此,应逐步降低这两个因素对税收政策有效性的影响。
Using the provincial panel data from 1991 to 2008, we measured the effectiveness of the provincial general tax policy and analyzed the factors that affect the effectiveness of the provincial general tax policy. The empirical results show that the impact of policy influence, policy decision-making power and state-owned economic influence on the effectiveness of tax policy gradually weakened. Due to excessive decision-making power and the excessive chase of the influence of the state-owned economy will eventually lead to the overall decline in the economy and the overall decline in the quality of public services, it should be gradually reduced the effectiveness of these two factors on tax policy.