Convergence and Evolution Trend of Provincial Macro Tax Burden in China

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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.

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	TUN Yu-Xia
	AN Na
	DU Xin-Chao

Key words： Infrastructure Capital Explicit Land Finance Implicit Land Finance Infrastructure Capital Explicit Land Finance Implicit Land Finance Infrastructure Capital Explicit Land Finance Implicit Land Finance Infrastructure Capital Explicit Land Finance Implicit Land Finance Provincial Macro Tax Burden Convergence Economic Gap Between Regions Kernel Density Function

Received: 2014-01-27

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