论文部分内容阅读
本文基于1994-2013年我国内地31个省份的面板数据,采用收敛模型系统考察了不同省域人均税收收入差距及其收敛性。研究结果得出了2004-2013年东、中、西部地区人均税收收入差异呈现明显的缩小趋势,省域间人均税收收入差距主要源于东、中、西部地区内部各省份的差异,而非三大地区之间的差异等结论,并对1994-2013年不同省份人均税收收入的变异程度远高于人均GDP的变异程度这一现象的成因进行了分析。
Based on the panel data of 31 provinces in the interior of our country from 1994 to 2013, we use the convergence model system to examine the per capita tax revenue disparity and its convergence in different provinces. The result shows that the discrepancy of per capita tax revenue in the eastern, central and western regions of China from 2004 to 2013 shows a clear trend of decrease. The disparity of per capita tax revenue in the provinces is mainly due to the differences among the provinces in the eastern, central and western regions, The differences between large regions and so on. And the causes of the phenomenon that the per capita tax revenue variation in different provinces from 1994 to 2013 is much higher than the variation degree of per capita GDP are analyzed.