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Will tax burden Be a Stumbling Block to Carbon-Emission Reduction? Evidence from OECD Countries

Journal of Systems Science and Information 2021年第4期9卷 335-355页

作者： Yishuai REN Yong JIANG Chaoqun MA Jianglong LIU Jing CHEN School of Public Administration Hunan UniversityChangsha 410082China Research Institute of Digital Society and Blockchain Hunan UniversityChangsha 410082China Centre for Resource and Environmental Management Hunan UniversityChangsha 410082China China Institute for Urban-Rural Development and Community Governance Hunan UniversityChangsha 410082China The Energy Centre University of AucklandAuckland 1142New Zealand School of Finance Nanjing Audit UniversityNanjing 211815China Business School Hunan UniversityChangsha 410082China School of Economics and Management Xidian UniversityXVan 710071China College of Natural Sciences and Mathematics The University of West AlabamaLivingston 35470USA

The influence of taxation on the economy and society is everywhere. Given the fact that CO_(2) emission is closely connected with human activities, the question naturally arises whether the tax burden affects the carbon emissions. To address this issue, based on the data of 21 OECD countries over the period from 1991–2014, we use the ratio of tax revenue to GDP as a proxy of the tax burden and employ a panel quantile model with the non-additive fixed effects for analysis. The results suggest that the impact of the tax burden on carbon emissions is heterogeneous across countries based on the level of carbon emissions. Moreover, we find a stable U-shaped relationship between the tax burden and carbon emissions whether for countries with a high or low level of carbon emissions. Our findings suggest that moderate taxes could help reduce carbon emissions, but the effect of excessive taxation is the opposite.

关键词： tax burden carbon emissions panel quantiles OECD countries

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Location Choice or Industrial Enterprises in China： Market Potential, Resource Endowment and tax burden

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China Economist 2013年第4期8卷 82-95页

作者：叶素云叶振宇 School of Economics Renmin University of China Institute of Industrial Economics the Chinese Academy of Social Sciences

Using a New Economic Geography OVEG） model, this paper investigates the effect of market potential, natural resource endowment and tax burden on the location distribution of industrial enterprises in China. By applying data from 2000 to 2010 of 286 Chinese cities, this paper conducts an empirical analysis on the location of industrial enterprises of different time periods, regions and ownership systems. The results indicate that greater domestic market potential and international market demand are favorable to fostering or introduction of new enterprises. It also shows that coastal cities with better resource endowment are more attractive to corporate investment, while cities in interior regions have heavy and highly differentiated industrial tax burdens, which is unfavorable to the attraction of enterprises. In comparison, infrastructure and wage of cities have no obvious effect on enterprises＇ location choice. When it comes to enterprises of different ownership, domestic market potential and international market demand all have significant positive effects on the location distribution of foreign-funded enterprises, private enterprises and enterprises with investment from Hong Kong, Macao and Taiwan, while the level of urban industrial tax burden has an opposite effect. We find that the NEG model has a relatively strong explanatory power to the location of industrial enterprises in China.

关键词： Location choice natural resource endowments market potential tax burden

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Fiscal policy and foreign direct investment in China

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China Finance and Economic Review 2014年第1期3卷 40-53页

作者： Zhu Jun School of Public Finance and taxation Nanjing University of Finance and EconomicsNanjing 210023China

Using sub-national panel data for China,this paper discusses many policy factors attracting ***,it focuses on the comparison of public policy and other characteristics of provincial *** a panel data set of 29 provinces in China for the period after reform and opening,we apply a panel regression model with fixed *** find that the tax burden has a significant effect on the location of *** contrast with other research findings,this paper argues that local wages don’t have a positive effect on the location of ***,this paper discusses the effects of disaggregated public expenditure on the inflow of ***,we find that the quality of Chinese governance does not have a significant effect on FDI.

关键词： tax burden public input inflow of FDI panel regression

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Estonian taxation System and Innovation

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Journal of Modern Accounting and Auditing 2012年第1期8卷 99-112页

作者： Olev Raju Tartu University Estonia

The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low level of taxation, the policy of＂thin state policy＂ and a small share of public sector have influenced the macroeconomics of Estonia since its re-independence. The indirect taxes, especially the consumption taxes, are dominating in Estonian taxation system. The increase of tax burden a little more than 2% in 2009 through the increase of value added tax （VAT） and excises, and the pruning of income taxation benefits did not enlarge state budget in the same amount. The pruning of budget did not just decrease the internal market of the state very rapidly, but also decrease the incomes of the future periods, due to a big dominant of consumption taxes. The economic depression, which began in 2008, has demonstrated a week orientation of Estonian economy, threaten its taxation system on innovation. The amount of investments has essentially decreased than the decrease of GDP and state budget.

关键词： taxation tax burden economic crisis innovation

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FINANCIAL INSTRUMENTS OF THE STATE REGIONAL POLICY IN RUSSIA

FINANCIAL INSTRUMENTS OF THE STATE REGIONAL POLICY IN RUSSIA

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东北亚学术论坛2014/1

作者： D.Y.Fedotov Baikal National University of Economics and Law

In Russia,as in the majority of federal states,the independence of regional and local governments from the central government is legally ***,the Russian budget system is designed that way that central government has certain financial instruments to exert economic pressure on regional authorities to ensure their loyalty to the central government *** article discusses financial instruments of regional policy used by the federal *** financial instruments include subsidies that are provided by the federal budget considering the loyalty of regional *** article investigates the features of regional budgets *** is analyzing significant differences in the value of regional budget expenditures in Russia- per capita differences range from 25,000 to 370,000 *** reasons of these differences are *** revenue sources of the regional and local budgets were *** these,the main role belongs to the corporate income tax,tax on personal income,subsidies from the federal *** factors influencing the growth and the reduction of tax and non- tax revenue credited to the budgets of Russian *** analysis of the tax elasticity of regional economies in Russian regions was conducted,which illustrates how economic growth in the region affects an increase in tax *** study revealed that in Russian regions such a link is not *** conclusion,an assessment carried out in the Russian budget and tax *** is found that model prevailing in the Russian fiscal federalism does not encourage regional authorities to pursue an active economic policy.

关键词： Regional financial policy Budget system Budget revenues Budget spending taxes tax burden Subsidies

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The Theory of Grid Investment and Governance from the Perspective of New Regulation:Enlightenment on China's Electric Power System Reform

The Theory of Grid Investment and Governance from the Perspe...

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作者： FENG Yong-sheng National Academy of Economic Strategy CASS

The main contents of theoretical studies on grid investment and governance include the business investment patterns, the regulated investment patterns, and the incentive and efficiency issues of the power grid ownership and the operating right under the implementation of the integrated structure and separated structure. The commercial investment mode relies on the assumption of near-perfect competition and the separated structure of the grid ownership and the system operating right, which in reality is prone to distorted incentives for grid investment and easy to generate team moral hazards, thus it is difficult to ensure effective grid investment in the competitive electricity market. By relying on incentive regulation, the integrated structure of the grid ownership and the system operating right under the regulated investment mode can avoid moral hazard in the teams and various distorted investment incentives. Comparatively speaking, the regulated investment mode is a more appropriate one to be the main target pattern for the grid investment during China’s power market reform. The power grid governance should focus on the release of the potential efficiency under the integrated structure of the grid ownership and the right to operate the system. The power system reform must take a coordinated promotion of the construction of a competitive market and the reform of the grid management system, so as to avoid becoming a simple interest re-adjustment.

关键词： three industries tax contribution tax burden tax policy adjustment

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tax Contributions of China's Three Industries and Policy Adjustment

Tax Contributions of China's Three Industries and Policy Adj...

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作者： XI Wei-qun Jiangxi University of Finance and Economics

This paper applies such indexes as macro tax burden, tax elasticity and tax coordination coefficient to calculate the tax contribution of China’s three industries. The results show that the secondary and tertiary industries are the main tax bearers, and the third industry has the greatest tax contribution. Meanwhile, the eastern region is the main bearer of industrial tax burden, and has excess tax contribution, while the central and western regions depend more on the construction industry and the realty business than the eastern region. Therefore, we should perfect the agricultural tax system to promote the development of the primary industry, further standardize the turnover tax to lessen the tax burden on the tertiary industry with value-added tax replacing business tax, and apply the corporate income tax policy to accelerate the readjustment of industrial structure in the central and western regions.

关键词： three industries tax contribution tax burden tax policy adjustment

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中国个人所得税改革应注重三大关系的协调

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财政与税务 2019年第2期 29-37页

作者：黄凤羽韩国英辛宇

新时代下，我国个人所得税改革的进一步推动仍然面临着筹资职能与再分配职能、劳动所得税负与资本所得税负、税收制度与征管体系之间关系的协调问题。本文以协调这三大关系为切入点，从理论政策及征管实践等层面，分析探讨了完善个人所... 详细信息

新时代下，我国个人所得税改革的进一步推动仍然面临着筹资职能与再分配职能、劳动所得税负与资本所得税负、税收制度与征管体系之间关系的协调问题。本文以协调这三大关系为切入点，从理论政策及征管实践等层面，分析探讨了完善个人所得税制度的改革方向。

关键词：个人所得税税收制度筹资再分配税负征管体系 individual income tax tax system financing redistribution tax burden collection and administration system

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中国各地区隐性经济的规模、原因和影响

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国民经济管理 2010年第10期 93-106页

作者：杨灿明孙群力

本文采用中国省级面板数据，应用MIMIC模型度量了1998-2007年我国30个省市区的隐性经济规模。在MIMIC模型中，以税收负担、居民收入、失业率、政府管制和自我就业率作为隐性经济的原因变量，以实际GDP增长率、劳动力参与率作为隐性经济... 详细信息

本文采用中国省级面板数据，应用MIMIC模型度量了1998-2007年我国30个省市区的隐性经济规模。在MIMIC模型中，以税收负担、居民收入、失业率、政府管制和自我就业率作为隐性经济的原因变量，以实际GDP增长率、劳动力参与率作为隐性经济的指标变量，研究发现，税收负担、失业率与隐性经济显著正相关，而居民收入、政府管制、自我就业率则与隐性经济显著负相关，它们是影响隐性经济的主要因素。本文还发现，隐性经济对官方经济具有一定的积极作用，而隐性经济与劳动力参与率显著负相关，即随着隐性经济的发展，使部分劳动者从官方经济部门进入到隐性经济部门。度量结果表明，我国各省市区平均隐性经济规模在1998-2007年期间介于10.5%-14.6%之间，且呈逐年缓慢上升的趋势。

关键词：隐性经济税收负担居民收入多指标多原因模型 Hidden Economy tax burden Income of Households Multiple Indicator and Multiple Causes Model

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有关税收公平收入分配的几个深层次问题

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财政与税务 2012年第11期 20-27页

作者：郭庆旺

税收作为政府调控收入分配的一个重要工具，得到学术界的普遍关注和大量讨论。综观国内外相关研究成果，我们发现，关于税收的收入分配效应还有许多问题有待进一步探讨。本文围绕税收累进性、税收负担、税收支出、税收—支出体系等，提... 详细信息

税收作为政府调控收入分配的一个重要工具，得到学术界的普遍关注和大量讨论。综观国内外相关研究成果，我们发现，关于税收的收入分配效应还有许多问题有待进一步探讨。本文围绕税收累进性、税收负担、税收支出、税收—支出体系等，提出未来应着力研究的7个深层次问题。

关键词：税收收入再分配税收负担 tax income redistribution tax burden

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