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我国税收负担与经济增长的实证研究——基于全国30个省级单位的Panel VAR模型 被引量:8

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摘要 文章采用基于面板数据的PVAR模型,利用1994—2008年我国30个省级单位的税收负担与经济增长数据进行了实证分析,结果表明:税收负担与经济增长之间存在着双向、复杂的互动关系,总的来说,经济增长促进了税收负担的增加,税收负担的增加反过来抑制了经济的进一步增长。
出处 《兰州学刊》 CSSCI 2011年第2期48-54,共7页
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