资源税改革对山西经济的影响被引量：2

下载PDF

导出

摘要煤炭资源税改革是经济发展方式转变的内在要求，目前，煤炭资源税改革方向已明确，即南从量定额计征改为从价定率计征，同时提高煤炭资源税的税负水平。本文根据山西省实际，就煤炭资源税改革后对山西经济的影响进行分析。

作者胡仙荣

机构地区山西省财政科研所

出处《山西财税》 2013年第11期17-19,共3页

关键词煤炭资源税山西经济改革经济发展方式税负水平山西省

同被引文献46

1张春林.资源税率与区域经济发展研究[J].中国人口·资源与环境,2006,16(6):44-47. 被引量：12
2Hotelling H. The economics of exhaustible resources [J]. Journal of Political Economy, 1931,39 (2) .. 137 -- 175.
3Foley P T, Clark J P. The effects of state taxation on United States copper supply[J]. Land Economics, 1982, 58(2) :153--180.
4Slade M E. Tax policy and the supply of exhaustible resources: theory and practice [J]. Land Economics, 1984,60(2) : 133-- 147.
5Gamponia V, Mendelsohn R. The taxation of exhaustible resources[J]. The Quarterly Journal of Economics, 1985,100(1) :165--181.
6Rose A,Stevens B. Distributional impacts of oil and gas tax reforms[J]. Energy Economics, 1988,10 (3) : 235 -- 241.
7Speed P A, Rogers C D. Mining taxation issues for the future[J]. Resources Policy, 1999,25 (4) : 221 -- 227.
8Ekins P. European environmental taxes and charges: recent experience, issues and trends J J. Ecological economics, 1999,31 (1) :39--62.
9Bosquet B. Environmental tax reform: does it work? A urvey of the empirical evidence [J]. Ecological conomics, 2000,34 (1) : 19 -- 32.
10Groth C, Schou P. Growth and non-renewable resources: the different roles of capital and resource taxes[J]. Journal of Environmental Economics and Management, 2007, 53 (1) :80--98.

山西财税

2013年第11期

内容加载中请稍等...