我国地区宏观税负与经济增长的关系——基于财政竞争视角的分析

The Relationship between the Regional Macro Tax Burden and the Economic Growth under Fiscal Competition in China——An Empirical Analysis Based on Inter-provincial Panel Data

基于1997-2009年中国省级面板数据,利用交互项系数符号的估计,研究财政竞争下地区宏观税负与经济增长的关系。从财政竞争的视角出发,交互项具有抵消作用,从而最终发现宏观税负与经济增长正相关;东部和西部税负的系数符号为负,中部为正,所以宏观税负对于经济增长的影响存在着地区差异性。

This article, based on the provincial panel data of interaction coefficients, studies the relationship between the from 1997 to 2009 in China, and using the estimates regional macro tax burden and the economic growth under fiscal competition. The study finds out that the Interaction coefficients have an offset effect, and that the macro tax burden and economic growth have a positive correlation; the tax burden coefficient is negative in the eastern and western parts, and positive the middle, so the effect of macro tax burden on economic growth has regional differences.