Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China
Joint Authors
Ma, Jinying
Zhang, Xi
Tao, Feng
Luo, Fuzheng
Source
Mathematical Problems in Engineering
Issue
Vol. 2016, Issue 2016 (31 Dec. 2016), pp.1-13, 13 p.
Publisher
Hindawi Publishing Corporation
Publication Date
2016-09-20
Country of Publication
Egypt
No. of Pages
13
Main Subjects
Abstract EN
Regional industrial restructuring has been one of the major items in the transformation of economic development mode.
An exploration was made into the influence of tax arrangement on the regional industrial structure by setting up a panel data econometric model based on the evaluation and analysis of the regional industrial structure in China.
It was shown that tax arrangement influenced the regional industrial restructuring in terms of three aspects.
Microlevel: the turnover tax and income tax appeared with a U-path of influence on upgrading of the industrial structure while appearing with an inverted U-path of influence on rationalization of the industrial structure.
In addition, the levy of resource tax had a negative impact on both upgrading and rationalization of the industrial structure.
Mesolevel: taxation in the secondary and tertiary industries appeared with a U-path of influence on upgrading of the industrial structure.
An increase of taxation in the secondary industry had a negative impact on rationalization of the industrial structure.
The taxation in the tertiary industry appeared with an inverted U-path of influence on rationalization of the industrial structure.
Macrolevel: the macrotax burden had a U-path of influence on both upgrading and rationalization of the industrial structure.
American Psychological Association (APA)
Ma, Jinying& Zhang, Xi& Tao, Feng& Luo, Fuzheng. 2016. Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China. Mathematical Problems in Engineering،Vol. 2016, no. 2016, pp.1-13.
https://search.emarefa.net/detail/BIM-1112506
Modern Language Association (MLA)
Ma, Jinying…[et al.]. Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China. Mathematical Problems in Engineering No. 2016 (2016), pp.1-13.
https://search.emarefa.net/detail/BIM-1112506
American Medical Association (AMA)
Ma, Jinying& Zhang, Xi& Tao, Feng& Luo, Fuzheng. Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China. Mathematical Problems in Engineering. 2016. Vol. 2016, no. 2016, pp.1-13.
https://search.emarefa.net/detail/BIM-1112506
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references
Record ID
BIM-1112506