市场化水平是否影响税收发挥自动稳定器功能?

Whether Marketization Level Affect the Function of Tax Automatic Stabilizer?

近年来,学术界日益关注税收对宏观经济的稳定作用,并重点讨论了税收该如何调整以实现更佳的自动稳定器功能,却忽视了如何为税收营造一个更有利于发挥自动稳定器功能的外在环境。本文利用中国2001~2016年的省级面板数据,采用静态和动态的普通、门槛、平滑转换面板回归模型,实证检验了市场化水平对税收自动稳定器功能的影响。结果显示,宏观税负显著抑制了经济波动,即中国税收确实具有稳定宏观经济的功能;市场化水平的提高可以使税收更好地发挥自动稳定器功能。因此,在市场化水平相对落后的地区,政府应努力培养和完善当地市场的资源配置功能。

In recent years,academic circle has been paying more and more attention to the stability of taxation to the macro economy, and has focused on how to adjust the tax to achieve better automatic stabilizer function, but generally ignores how to create an external environment for taxation to make it better. This paper uses the provincial panel data from 2001 to 2016 in China, and adopts the static and dynamic ordinary, threshold and smooth conversion panel regression models to empirically test the impact of marketization level on the function of automatic tax stabilizer. The results show that macro tax burden significantly inhibits economic fluctuations,Chinese taxation does have the function of stabilizing macroeconomics, the improvement of marketization level can promote taxation to better play the role of automatic stabilizer. Therefore, in areas where the level of marketization is relatively backward, the government should strive to cultivate and improve the market’s resource allocation function.