中央税收、经济增长与地区经济收敛——基于动态空间面板模型的实证分析

中央税收作为分税制的一个重要组成部分,在分级财政体制和整体经济运行效率上具有重要的影响。文章运用动态空间面板模型,对中央各税种的经济增长效应及地区差异进行了实证检验。结论表明,中央总税收、总企业所得税、个人所得税、增值税和营业税对经济增长都具有促进作用,而中央外资所得税、消费税和出口退税对经济增长则有抑制作用。从地区差异看,各税种都在落后地区更有效率,并有利于地区经济收敛,这意味着中央政策制定中存在效率与公平的权衡。

Central Tax, Economic Growth and Regional Convergence: An Empirical Analysis Based on the Dynamic Space Panel Model

As one of the important parts of tax distribution system, central tax has important effects on classified financial system and economic operating efficiency. With dynamic space panel model, this article empirically investigated the economic growth effects and regional differences of central tax. The results show that total central tax, total corporate income tax, personal income tax, value added tax and sales tax all have promoting effect on economic growth, while central foreign funded enterprise income tax, consumption tax and export tax rebate with hindering effect. In the perspective of regional differences, all taxes are more efficient in backward areas and conducive to regional economic convergence, which means there is an efficiency-equity tradeoff in the policy-making process of central government.