【摘要】：本文選取2000~2012年中國(guó)31個(gè)省域面板數(shù)據(jù),以政府財(cái)政收支、固定資產(chǎn)投資、人力資本水平、技術(shù)進(jìn)步水平等作為解釋變量構(gòu)建多因素面板平滑轉(zhuǎn)換(PSTR)模型,研究并檢驗(yàn)了我國(guó)財(cái)稅政策對(duì)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的非線性效應(yīng)。實(shí)證結(jié)果表明,在經(jīng)濟(jì)發(fā)展水平與居民消費(fèi)水平閥值轉(zhuǎn)換條件下,我國(guó)財(cái)稅政策與產(chǎn)業(yè)結(jié)構(gòu)升級(jí)之間存在著平滑轉(zhuǎn)換機(jī)制效應(yīng),即財(cái)政收支對(duì)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的影響呈現(xiàn)出閥值轉(zhuǎn)換特征;在參數(shù)異質(zhì)性假設(shè)條件下,實(shí)證結(jié)果揭示出財(cái)稅政策在影響我國(guó)省域產(chǎn)業(yè)結(jié)構(gòu)升級(jí)上具有非均衡特征。
[Abstract]:In this paper, 31 provincial panel data from 2000 to 2012 are selected to construct the multifactor panel smooth conversion (PSTR) model with the government revenue and expenditure, fixed asset investment, human capital level and technological progress as the explanatory variables. The nonlinear effects of fiscal and taxation policies on industrial structure upgrading in China are studied and tested. The empirical results show that there is a smooth transition mechanism effect between fiscal and taxation policies and industrial structure upgrading under the condition of transition between economic development level and consumption level threshold. That is, the impact of fiscal revenue and expenditure on the upgrading of industrial structure shows the characteristics of threshold conversion; Under the assumption of parameter heterogeneity, the empirical results reveal that fiscal and taxation policies have disequilibrium characteristics in influencing the upgrading of industrial structure in China.
【作者單位】： 湖南大學(xué)經(jīng)濟(jì)與貿(mào)易學(xué)院;湖南財(cái)政經(jīng)濟(jì)學(xué)院;
【基金】：國(guó)家社科基金項(xiàng)目“中國(guó)式財(cái)政分權(quán)的區(qū)域經(jīng)濟(jì)效應(yīng)與完善地方稅體系研究”(項(xiàng)目編號(hào):14BJY159) 湖南省哲學(xué)社會(huì)科學(xué)基金項(xiàng)目“財(cái)稅政策調(diào)控與湖南產(chǎn)業(yè)轉(zhuǎn)型升級(jí):實(shí)現(xiàn)機(jī)制與對(duì)策”(項(xiàng)目編號(hào):13JD09) 湖南省科技計(jì)劃重點(diǎn)項(xiàng)目“湖南省新能源產(chǎn)業(yè)發(fā)展的政策支持體系研究”(項(xiàng)目編號(hào):2013FJ3084)的階段性成果
【分類號(hào)】：F812.0;F121.3;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王春香;;稅收對(duì)產(chǎn)業(yè)結(jié)構(gòu)影響的分析[J];財(cái)經(jīng)問(wèn)題研究;2008年07期

2 李明;;產(chǎn)業(yè)轉(zhuǎn)型升級(jí)的財(cái)稅政策文獻(xiàn)綜述[J];當(dāng)代經(jīng)濟(jì);2012年13期

3 郭曄;賴章福;;政策調(diào)控下的區(qū)域產(chǎn)業(yè)結(jié)構(gòu)調(diào)整[J];中國(guó)工業(yè)經(jīng)濟(jì);2011年04期

4 安苑;王s，

本文編號(hào)：2379773