唐代兩稅法的經(jīng)濟效果——基于雙重差分模型的實證分析
發(fā)布時間：2018-07-15 23:06
【摘要】：唐代兩稅法明晰了中央和地方在財政上的權(quán)利與義務(wù),具體包含兩方面內(nèi)容:一是明確了中央的稅收立法權(quán),中央與地方政府間財政關(guān)系更為明確,為中央獲取定額化稅賦收入提供了保障。二是通過中央與地方政府的博弈,實行了財政分權(quán)。本文利用天寶十二年(753)和元和三年(808)137個州的相關(guān)數(shù)據(jù)實證檢驗了唐代兩稅法的經(jīng)濟效果,以各州人口數(shù)量作為測度經(jīng)濟和社會發(fā)展水平的代理變量,以割據(jù)藩鎮(zhèn)和被撤藩鎮(zhèn)兩個對照組構(gòu)建雙重差分模型,通過安慰劑檢驗進一步剔除影響人口數(shù)量變化的前定因素,結(jié)果表明:兩稅法產(chǎn)生了積極的經(jīng)濟效果。中央的稅收立法權(quán)和地方相對獨立的財政自主權(quán)是兩稅法產(chǎn)生正向經(jīng)濟效果不可或缺的必要條件。
[Abstract]:In the Tang Dynasty, the two tax laws clarified the central and local financial rights and obligations, and specifically included two aspects: first, the tax legislative power of the central government was clearly defined, and the financial relationship between the central and local governments was clearer. For the central government to obtain quota tax revenue to provide protection. Second, the central and local governments through the game, the implementation of fiscal decentralization. This paper empirically tests the economic effect of the two tax laws in Tang Dynasty by using the relevant data of Tianbao (753) and Yuan and three-year (808) 137 states, taking the population of each state as the proxy variable to measure the level of economic and social development. The double difference model was constructed by using the two control groups of severed town and evacuated town. The results showed that the two tax laws had positive economic effect by eliminating the predeterminate factors that affect the population change through the placebo test. Central tax legislation and relatively independent local fiscal autonomy are indispensable conditions for the two tax laws to produce positive economic effects.
【作者單位】： 中國人民大學(xué)經(jīng)濟學(xué)院;
【分類號】：D929
本文編號：2125665
[Abstract]:In the Tang Dynasty, the two tax laws clarified the central and local financial rights and obligations, and specifically included two aspects: first, the tax legislative power of the central government was clearly defined, and the financial relationship between the central and local governments was clearer. For the central government to obtain quota tax revenue to provide protection. Second, the central and local governments through the game, the implementation of fiscal decentralization. This paper empirically tests the economic effect of the two tax laws in Tang Dynasty by using the relevant data of Tianbao (753) and Yuan and three-year (808) 137 states, taking the population of each state as the proxy variable to measure the level of economic and social development. The double difference model was constructed by using the two control groups of severed town and evacuated town. The results showed that the two tax laws had positive economic effect by eliminating the predeterminate factors that affect the population change through the placebo test. Central tax legislation and relatively independent local fiscal autonomy are indispensable conditions for the two tax laws to produce positive economic effects.
【作者單位】： 中國人民大學(xué)經(jīng)濟學(xué)院;
【分類號】：D929
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