【摘要】：本文選取2000~2012年中國31個省域面板數(shù)據(jù),以政府財政收支、固定資產(chǎn)投資、人力資本水平、技術(shù)進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,研究并檢驗了我國財稅政策對產(chǎn)業(yè)結(jié)構(gòu)升級的非線性效應(yīng)。實證結(jié)果表明,在經(jīng)濟發(fā)展水平與居民消費水平閥值轉(zhuǎn)換條件下,我國財稅政策與產(chǎn)業(yè)結(jié)構(gòu)升級之間存在著平滑轉(zhuǎn)換機制效應(yīng),即財政收支對產(chǎn)業(yè)結(jié)構(gòu)升級的影響呈現(xiàn)出閥值轉(zhuǎn)換特征;在參數(shù)異質(zhì)性假設(shè)條件下,實證結(jié)果揭示出財稅政策在影響我國省域產(chǎn)業(yè)結(jié)構(gòu)升級上具有非均衡特征。
[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】： 湖南大學經(jīng)濟與貿(mào)易學院;湖南財政經(jīng)濟學院;
【基金】：國家社科基金項目“中國式財政分權(quán)的區(qū)域經(jīng)濟效應(yīng)與完善地方稅體系研究”(項目編號:14BJY159) 湖南省哲學社會科學基金項目“財稅政策調(diào)控與湖南產(chǎn)業(yè)轉(zhuǎn)型升級:實現(xiàn)機制與對策”(項目編號:13JD09) 湖南省科技計劃重點項目“湖南省新能源產(chǎn)業(yè)發(fā)展的政策支持體系研究”(項目編號:2013FJ3084)的階段性成果
【分類號】：F812.0;F121.3;F224

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本文編號：2379773