地区税费对社会稳定的影响

The Effect of Regional Tax Burden on Social Stability

本文使用群体性事件参与来衡量社会稳定,利用中国综合社会调查(CGSS)2010年数据和世界银行发布的中国城市税费水平数据考察了地区税费水平对社会稳定的影响。结果表明,地区税费水平对群体性事件参与具有显著性影响,地区税费水平越高,该地区居民参与群体性事件的可能性越大。将样本按照是否感知权益侵犯进行分组,结果发现,不管是感知到权益侵犯的个体,还是未感知到权益侵犯的个体,地区税费水平对其参与群体性事件均具有显著性影响,但是地区税费水平对感知到权益侵犯的个体参与群体性事件影响更大。将样本按照户籍进行分组,结果发现,地区税费水平对城镇居民参与群体性事件没有显著性影响,但是对农村居民参与群体性事件有显著性影响,地区税费水平越高,农村居民参与群体性事件的可能性越大。

Measuring the social stability by participation in mass incidents, and using the CGSS（2010）and the China city tax burden level data released by the World Bank, this paper studied the effect of regional tax burden on social stability. The results show that the regional tax burden level had a significant influence on mass incidents participation. The higher the regional tax burden level, the higher the possibility of regional residents to participate in mass incidents. When the sample were divided into two parts according to the perceived violations of rights and interests, the results show that the regional tax burden levels all had significant effect on participating in mass incidents, but the effect on the level of individuals of perceived violations of rights and interests was greater. Then when the sample was divided into two parts according to the household registration, the results show that the regional tax burden level had no significant effect on urban residents participation in mass incidents, but had a significant effect on rural residents participation in mass incidents. The higher the regional tax burden level, the higher the possibility of rural residents to participate in mass incidents.