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财税政策演进对地区产业结构发展水平的影响研究——基于分权背景下的省级面板数据分析
黄显林
西安交通大学经济与金融学院，陕西西安710061
The Impact Studies of Fiscal and Tax Policy Evolvement on the Development of Regional Industrial Structure——Provincial Panel Data Analysis in View of Fiscal Decentralization
HUANG Xian-lin
School of Economics and Finance,Xi’an Jiaotong University,Xi’an 710061,China
Abstract：
This paper analyzes the total influence effect and regional differential effect of fiscal and tax policy evolvement on the development of regional industrial structure by building a quantitative model. It is found that firstly,the more fiscal decentralization evolved,the more effects did to regional industrial structure; secondly,negative relationship exists between local tax and charges’ level and regional industrial structure’s development level; besides,the scale of expenditure and most of the fiscal expenditure items have obvious stimulation effects to regional industrial structure’s development,while expenditure for science and education presents a slightly negative correlation; thirdly,the effect of expenditure item to regional industrial structure’s development level is regional differences apparently.
HUANG Xian-lin.The Impact Studies of Fiscal and Tax Policy Evolvement on the Development of Regional Industrial Structure——Provincial Panel Data Analysis in View of Fiscal Decentralization[J] Economic Survey, 2013,V1(6): 149-155
2013 