章节

中国的税收中性化改革

关键词

作者

徐琰超 ,北京师范大学西方经济学博士,云南大学经济学院副教授,主要从事财政学、西方经济学等研究,在《经济研究》《经济学动态》《中国农村经济》等杂志上发表多篇论文。
陈晓光 :西澳大学。

参考文献 查看全部 ↓
  • Ackerberg,D.,Caves,K. and Frazer,G.(2015),Identification properties of recent production function estimators,Econometrica 83(6):2411-51.doi.org/10.3982/ECTA13408.
  • Allingham,M. and Sandmo,A.(1972),Income tax evasion:A theoretical analysis,Journal of Public Economics 1(3-4):323-38.doi.org/10.1016/0047-2727(72)90010-2.
  • Bai,C.,Li,Y. and Wu,B.(2019),Inequality in corporate taxation:Trends,status quo,and reasons,Working Paper,Economics Department of Tsinghua University.
  • Bartelsman,E.,Haltiwanger,J. and Scarpetta,S.(2013),Cross-country differences in productivity:The role of allocation and selection,American Economic Review 103(1):305-34.doi.org/10.1257/aer.103.1.305.
  • Cai,H.B. and Liu,Q.(2009),Competition and corporate tax avoidance:Evidence from Chinese industrial firms,The Economic Journal 119(4):764-95.doi.org/10.1111/j.1468-0297.2009.02217.x.
  • Chen,S.X.G.(2016),Fiscal pressure,tax administration and regional inequality,Social Sciences in China(4):53-70.
  • Chen,S.X.G.(2017a),The effect of a fiscal squeeze on tax enforcement:Evidence from a natural experiment in China,Journal of Public Economics 147(March):62-76.doi.org/10.1016/j.jpubeco.2017.01.001.
  • Chen,S.X.G.(2017b),VAT rate dispersion and TFP loss in China’s manufacturing sector,Economic Letters 155(June):49-54.doi.org/10.1016/j.econlet.2017.03.008.
  • China Network of Court(2019),Make the tax reduction and fee reduction policy more affordable and enterprises will stimulate the vitality of market players,[in Chinese]. Available from:www.chinacourt.org/article/detail/2019/05/id/3886036.shtml.
  • County Public Finance Statistics Yearbook of China(2000-07),Beijing:China Financial and Economic Publishing House.
  • De Loecker,J. and Warzynski,F.(2012),Markups and firm-level export status,American Economic Review 102(6):2437-71.doi.org/10.1257/aer.102.6.2437.
  • Gao,P.Y.(2006),The mystery of the continuous and rapid growth of China’s taxation,Economic Research Journal(12).
  • Gao,P.Y.(2008),Accelerating the process of VAT transformation,China State Finance(1).
  • Guo,J. and Li,T.(2009),Tax competition among local governments in China research:Empirical research based on provincial panel data in China,World Management(11).
  • Guo,Q.W.(2019),The potential financial impact and risk prevention of tax and fee reduction,World Management(6).
  • Hopenhayn,H.A.(2014),Firms,misallocation,and aggregate productivity:A review,Annual Review of Economics 6(August):735-70.doi.org/10.1146/annureveconomics-082912-110223.
  • Hsieh,C.T. and Klenow,P.J.(2009),Misallocation and manufacturing TFP in China and India,Quarterly Journal of Economics 124(4):1403-48.doi.org/10.1162/qjec.2009.124.4.1403.
  • Levinsohn,J. and Petrin,A.(2003),Estimating production functions using inputs to control for unobservables,Review of Economic Studies 70(2):317-42.doi.org/10.1111/1467-937X.00246.
  • Long,X.N.,Zhu,L.Y.,Cai,W.X. and Li,S.M.(2014),Empirical analysis of tax competition among county governments in China based on spatial econometric models,Economic Research Journal(8).
  • Lu,B.Y.(2019),Report on tax burdens of Chinese companies:Estimation based on data of listed companies,Report on Public Finance No.8,Beijing:Chongyang Institute for Financial Studies,Renmin University of China.
  • Lu,B.Y. and Guo,Q.W.(2011),The source of China’s rapid tax growth:An explanation in the framework of tax capacity and tax efforts,Social Sciences in China(2).
  • Mao,J.,Zhao,J. and Huang,C.Y.(2014),Effects of China’s VAT system transition on firms’investment and employment:Empirical evidence from the 2008-2009 national tax surveys,Finance and Trade Economy(16.2).
  • Ministry of Finance(2000-07),National statistics on prefecture,city,and county finance,Beijing:China Finance Press.
  • National Bureau of Statistics of China(NBS)(2000-07),Annual survey of industrial production,Beijing:China Statistics Press.
  • Nie,H.H. and Jia,R.X.(2011),Productivity and resource misallocation of China’s manufacturing firms,The Journal of World Economy 7:27-42.
  • Olley,G.S. and Pakes,A.(1996),The dynamics of productivity in the telecommunication equipment industry,Econometrica 64(6):1263-97.doi.org/10.2307/2171831.
  • Qiao,B.Y.,Fan,J.Y. and Peng,Y.M.(2006),Intergovernmental transfer payments and local government efforts,World Management(3).
  • Restuccia,D. and Rogerson,R.(2008),Policy distortions and aggregate productivity with heterogeneous establishments,Review of Economic Dynamics 11(4):707-20.doi.org/10.1016/j.red.2008.05.002.
  • Sohu Technology(2019),How does the history of the largest tax cut take effect?[in Chinese]. Available from:https://www.sohu.com/a/302991116_289823.
  • State Taxation Administration of China(2019a),Financial Revenue and Expenditure in the First Half of 2019,[in Chinese]. Available from:gks.mof.gov.cn/tongjishuju/201907/t20190716_3301309.htm.
  • State Taxation Administration of China(2019b),Tax Revenues Organized by Taxation Departments across the Country in the First Half of 2019,[in Chinese]. Available from:www.chinatax.gov.cn/chinatax/n810214/n810641/n2985871/n2985918/c4539995/content.html.
  • Wei,S.J.(2019),How to prevent debt crisis during the tax reform?,Fudan Financial Review 4.
  • Xu,W. and Chen,B.K.(2016),Tax incentives and firm investment:Based on the natural experiment of VAT transformation in 2004-2009,World Management(5).
  • Yin,H.,Liu,D. and Li,S.G.(2015),Comparison of the estimation methods for firm TFP,World Economic Papers 1(4):1-21.
  • Yin,H. and Zhu,H.(2011),A study of productive expenditure bias in county-level finance in China,Social Sciences in China(1).
  • Zhou,L.A.,Liu,C. and Li,L.(2011),Tax efforts,taxation institutions and the mystery of tax growth,China Economic Quarterly 1(1).

中国的税收中性化改革

可试读20%内容 PDF阅读 阅读器阅览

试读已结束,剩余80%未读

¥14.22 查看全文 >

VIP免费

章节目录

  • 一 引言
  • 二 理论模型
    1. 模型框架
    2. 拉弗曲线的微观基础
      1. 企业逃税行为分析
    3. 企业的生产决策
    4. 税收征管强度ε对加总全要素生产年的影响
  • 三 实证检验
    1. 原假设和实证策略
    2. 数据来源
    3. 主要变量的测度
      1. 外生的财政压力冲击
    4. 实际有效增值税税率及其方差
    5. 总和全要素生产率
    6. 控制变量
    7. 描述性统计
    8. 关键变量的变动
      1. 财政压力和实际有效增值税税率的变动
    9. 财政压力的变化以及实际增值税税率的方差
    10. 财政压力和总和全要素生产率的变化
    11. lnAi和ln(1-τi)的相关系数
    12. 回归设定
  • 四 回归结果
    1. 财政压力冲击和实际有效增值税率的方差
    2. 财政压力冲击和总和全要素生产率的变化
    3. 动态效应
    4. 财政压力与实际有效增值税税率方差的影响
    5. 财政压力与总和全要素生产率的影响
  • 五 中国可在多大程度上降低增值税税率?
    1. 理论分析
    2. 参数的估计
    3. 弹性 的测算
    4. 弹性 的测算
    5. 减税幅度的简单计算
  • 六 结论

章节图片/图表

查看更多>>>