| 宏观税负影响因素实证研究——基于江苏省的时间序列检验 |
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| 引用本文： | 许景婷,张兵.宏观税负影响因素实证研究——基于江苏省的时间序列检验[J].南京工业大学学报(社会科学版),2011,10(1):81-85. |
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| 作者姓名： | 许景婷 张兵 |
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| 作者单位： | 1. 南京工业大学经济与管理学院,江苏南京211816;南京农业大学经济管理学院,江苏南京210095
2. 南京农业大学经济管理学院,江苏南京,210095 |
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| 基金项目： | 江苏省高校哲学社会科学基金(09SJD790025); 南京工业大学青年教师基金重点项目(39705003) |
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| 摘 要： | 利用江苏省1979~2008年统计数据,对江苏省宏观税负的影响因素进行实证研究。结果表明:人均GDP与江苏省宏观税负呈正相关关系;FDI投资占比和出口占比与宏观税负存在负相关关系;产业结构和贸易结构也是影响宏观税收负担的主要因素。
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| 关 键 词： | 宏观税负 经济发展 影响因素 协整检验 Granger因果检验 |
An Empirical Study on the Influencing Factors of Macro-Tax Burden:A Verification of Time Series in Jiangsu Province |
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| XU Jingting,ZHANG Bing.An Empirical Study on the Influencing Factors of Macro-Tax Burden:A Verification of Time Series in Jiangsu Province[J].Journal of Nanjing University of Technology(Social Science Edition),2011,10(1):81-85. |
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| Authors: | XU Jingting ZHANG Bing |
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| Institution: | XU Jingting(1,2),ZHANG Bing2(1.College of Economics and Management,Nanjing University of Technology,Nanjing 211816,China,2.College of Economics and Management,Nanjing Agricultural University,Nanjing 210095,China) |
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| Abstract: | This article makes an empirical study of macro-tax burden and its influencing factors through a chronological analysis of the recent 30 years statistical data(1979~2008) collected in Jiangsu Province.The study manifests that per capita GDP is positively corrected with macro-tax burden in Jiangsu province,that the investment rates and export rates of FDI are negatively correlated with macro-taxation burden,and that industrial structure and trade structure are also main factors influencing macro-tax burden. |
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| Keywords: | macro-tax burden economic development influening factors cointegration Granger causality |
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