地方税与区域经济增长的实证分析——论西部大开发的税收政策取向

A Case Study of Local Tax and Regional Economic Growth

本文在回顾有关税收与经济增长关系文献的基础上 ,对我国各地区的税收与经济增长进行了实证分析 ,发现西部地区的税负相对较高 ,各地区的边际税率与经济增长负相关 ,并解释了西部地区税负较重的原因 ,最后从改革税制、调整税收优惠、机构改革和增加转移支付方面 。

On the basis of review of the related literature on the relationship between tax and economic growth,we in this paper will make a case study of tax and economic growth in China's various reˉgions,finding that the tax rate levied in China's western regions is relatively higher,that there is a negative correlation between the marginal tax rate and economic development in various regions.In addition,we will account for the heaviness of tax in the western regions.Finally,from the aspects of tax reform,the adjustment of tax privilege,organizational reform and increasing transfer expenditure,suggestions will be offered about relative policies for the promotion of China's development.