| 税收政策影响三次产业结构调整效果的实证分析 |
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| 引用本文： | 张斌.税收政策影响三次产业结构调整效果的实证分析[J].晋中学院学报,2011,28(4):54-58,68. |
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| 作者姓名： | 张斌 |
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| 作者单位： | [1]武汉大学经济与管理学院,湖北武汉430072;[2]新疆财经大学公共经济与管理学院,新疆乌鲁木齐830012 |
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| 摘 要： | 以1978-2009年数据资料为基础,构建VAR模型,通过格兰杰因果检验分析、协整检验分析、脉冲响应分析的方法对我国税收政策影响产业结构调整的效果进行了实证分析,得出结论:税收政策对第一产业的影响不显著,对第二产业的影响略显著,但对第三产业的影响最显著,不过这些影响都具有滞后性。
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| 关 键 词： | 税收政策 产业结构 实证分析 |
Empirical Analysis of Taxation Policy's Influence on the Adjustment of Three Industry Structures |
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| ZHANG Bin.Empirical Analysis of Taxation Policy's Influence on the Adjustment of Three Industry Structures[J].Journal of Jinzhong University,2011,28(4):54-58,68. |
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| Authors: | ZHANG Bin |
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| Institution: | ZHANG Bin1,2(1.School of Economics and Management,Wuhan University,Wuhan 430072,China,2.School of Public Economics and Management,Xin Jiang University of Finance&Economics,Urumqi 830012,China) |
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| Abstract: | This paper made an empirical analysis about the influence of taxation policy on industrial structure based on the annual sample data of China from 1978 to 2009 by building the VAR Model,and through Granger causality test analysis,integration test analysis,and impulse response analysis.The result demonstrated the taxation policy's influence on the first industry is not so striking,the influence on the second industry is slightly significant,and the influence of the tertiary industry is the most significant.B... |
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| Keywords: | taxation policy industrial structure empirical analysis |
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