Convergence and Evolution Trend of Provincial Macro Tax Burden in China
WU Yu-xia1,2, AN Na3, DU Xing-tao1
1.Hebei Finance University & Hebei Science and Technology Financial Key Laboratory, Baoding 071051, China; 2.Research Institute for Fiscal Science, Ministry of Finance, Beijing 100142, China; 3.School of Commerce, Zhengzhou University, Zhengzhou 450001, China
Abstract：
The paper analyzed spatial distribution and evolution features of China's macro tax burden of 31 provinces for 1994-2011 used an econometric analysis of non-parametric , revealing the extent of inter-provincial and inter-regional fiscal imbalances . The study found, in the whole, that 31 provincial macro tax burden overall level was gradually rising , the main increase range were the low steadily rising stage before 2001 and accelerated stage after 2003 since the tax federalism; from the provincial perspective, provincial macro tax burden presented as convergence to divergence changes and Inter-provincial macro tax burden gap gradually increased; from the regional perspective, macro tax burden level differences between regions are constantly widening year by year, and are widening faster than inter-provincial disparities. Studies have shown that the distribution of provincial macro tax burden shift from the convergence to the divergence indicating the strength of inter-provincial fiscal gap gradually widened and the poor balance of fiscal capacity between provinces in recent years.
2016 
