有效税率结构对经济增长的区域效应研究

The Regional Effects of Effective Tax Rate Structure on Economic Growth

本文运用2003-2012年31个省份的面板数据,对我国东、中、西部地区资本、劳动收入和消费支出有效税率结构与经济增长之间的关系进行实证研究。结果表明:东部地区资本收入和劳动收入的有效税率较高、对经济增长的抑制作用比较显著,消费支出的有效税率也较高、对经济增长的促进作用不显著;中部地区的资本和劳动收入有效税率对经济增长具有抑制作用,消费支出有效税率对经济增长具有促进作用;西部地区资本收入和消费支出有效税率对经济增长具有抑制作用,劳动收入有效税率对经济增长具有促进作用。因此,针对三大区域不同的经济发展情况,需要对资本收入、劳动收入和消费支出分别选择不同的征收政策。

Using panel data of 31 provinces in 2003 -2012, the paper studies the relationship between the effective tax rate of China＇s capital income, labor income and consumer spending and economic growth in the eastern, central and western regions. The empirical research results show that the effective tax rate of capital income and labor income in the eastern part is higher, and has a more significant inhibitory effect on economic growth; the effective tax rate of consumer spending is higher, and the promotion effect on economic growth is not significant; the effective tax rate of capital and la- bor income in central regions has inhibition on economic growth, but the effective tax rate of consumer spending can pro- mote economic growth ; the effective tax rate of capital income and consumer spending in western regions has inhibition on economic growth, but the effective tax rate of labor income has a role in promoting economic growth. Therefore, we should select different policies for different economic development, capital income, labor income and consumer spending according to different economic situations.