资源税对区域财政收入差距影响的实证分析

采用泰尔指数测度1998-2011年我国四大经济区域财政收入差距,分析了1998-2011年各省、四大经济区域以及全国的资源税贡献率,并对泰尔指数的对数时间序列和全国资源税贡献率的对数时间序列进行ADF单位根检验、EG协整检验,并使用双对数回归模型以及误差修正模型演算。结果表明资源税对区域财政收入差异确实具有一定的协调作用,在此基础上提出完善我国资源税制的相关建议,以促进区域财政收入均衡发展。

Empirical analysis of the effect of resources tax on regional financial revenue gap

The Theft index is chosen to measure financial revenue gap among four major economic regions in China from 1998 to 2011, and the contribution rates of resources tax in different provinces, four major economic regions and whole country are analyzed from 1998 to 2011. Meanwhile ADF unit root test and EG cointegration test are conducted on the logarithmic time series of the Theil index and the contribution rate of resources tax in the whole country, and the double logarithm regression model and error correction model are applied to the computation. The results show that the resources tax does have a certain coordinating effect on regional fi- nancial revenue gap. Accordingly the policy recommendations are proposed to improve the resources taxation in China and promote the balanced development of regional financial revenue.