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| 我国农村居民税负地区性差异的实证分析 |
| Empirical Analysis of Regional Difference of RuralResident’s Agriculture Tax |
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| DOI： |
| 中文关键词: 农业税 泰尔指数 纯收入 |
| 英文关键词: Agriculture tax Theil entropy Net income |
| 基金项目: |
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| 摘要点击次数: 927 |
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| 中文摘要: |
| 我国农村税费改革主要关注农村居民税费负担过重的间题，而税负地区性不平等的问题被忽视。研究
表明:近年来我国经济带之间、西部地区内部各省份之间农村居民税负的差距呈缩小趋势，而经济较发达的东、中
部地区内部的差距在进一步扩大;造成这种差异的主要原因在于经济带间及经济带内部的经济发展水平的差距日
益扩大。文章的结论为农村税制改革提供了客观的数据。 |
| 英文摘要: |
| Usually people emphasize the high burden of rural residents' taxes more than the tax disparity among different areas. With
Theil index, this paper analyzes the differences of rural residents' agriculture tax among three economic areas, provinces within each
area in our country, and changes of the differences. The result indicates that the disparity of the rural resident's agriculture tax in our
country is abstracting further, and the disparity of the developed area is greater than that of the developing area. At last, this paper
points out that the main reason is the imbalanced economic growth among different areas. |
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