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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—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。
This paper chooses the relationship between the tax burden disparity between regions and the cross-regional mobility of production factors as the perspective of the use of Theil index system to measure the tax burden disparity between regions in China and through the introduction of - Douglas "The production function calculates the marginal productivity of capital and labor productivity factors in different regions and uses the Gini coefficient to calculate the marginal productivity difference of factors of production, in order to reflect the trend of trans-regional production factors. Finally, the article puts forward some suggestions on how to narrow the difference of tax burden among different regions and guide the production factors to flow across regions rationally.