全部 标题 作者
关键词 摘要

OALib Journal期刊
ISSN: 2333-9721
费用:99美元

查看量下载量

相关文章

更多...
财贸经济  2014 

税收与治理质量:跨国实证检验

, PP. 13-22

Keywords: 税收,治理质量,国家能力

Full-Text   Cite this paper   Add to My Lib

Abstract:

税收影响一国政府的治理质量。文章运用发达国家和发展中国家的跨国数据,验证了税收和治理质量指标变化的关系。研究发现,税收改善治理质量,并且由公民直接负担的税收在治理改善中尤为重要。通过采取不同估计方法、变化国家样本、控制与治理质量相关的变量影响,这个结果都是稳健的。税收成为国家和社会互动的关键纽带,能够促进政治问责,改善治理质量;财政上高度依赖于税收的国家更容易实现善治;旨在建立更负责政府的征税要求是合理的。这对中国推进国家治理体系和治理能力现代化有着重要启示。

References

[1]  1.高培勇:《财税改革:全面深化改革的突破口和主线索》,《财贸经济》2013年第12期。
[2]  2.李炜光、任晓兰:《从“税收国家”到“预算国家”》,《理论视野》2013年第9期。
[3]  3.马骏、温明月:《税收、租金与治理:理论与检验》,《社会学研究》2012年第2期。
[4]  4.俞可平:《善治与幸福》,《马克思主义与现实》2011年第2期。
[5]  5.张景华:《自然资源、经济增长与创新三者的关系分析》,《当代经济科学》2008年第6期。
[6]  6.Alesina,A.,Devleeschauwer, A., Easterly, W.and Kurlat, S.and Wacziarg,R.,Fractionalization.Journal of Economic Growth,Vol.8,No.2,2003,pp.155-194.
[7]  7.Bornhorst,F.,Gupta,S.and Thornton,J.,Natural Resource Endowments and the Domestic Revenue Effort.European Journal of Political Economy,Vol.25,No.4,2009,pp.439-446.
[8]  8.Brutigam,D., Fjeldstad,O-H., Moore, M.(Eds.),Taxation and State-Building in Developing Countries: Capacity and Consent.Cambridge:Cambridge University Press,2008.
[9]  9.Brutigam, D.A.and Knack,S.and Foreign Aid,Institutions and Governance in Sub-Saharan Africa.Economic Development and Cultural Change,Vol.52,No.2,2004,pp.255-85.
[10]  10.Busse,M.and Grning,S., Does Foreign Aid Improve Governance? Economics Letters,Vol.104,No.2,2009,pp.76-78.
[11]  11.Collier,P.A.and Hoeffler, A.,Democracy and Natural Resource Rents.Working paper,Department of Economics,Oxford University,2005.
[12]  12.Friedman,E.,Johnson,S.,Kaufmann,D.and Zoido-Lobaton,P., Dodging the Grabbing Hand: the Determinants of Unofficial Activity in 69 Countries.Journal of Public Economics,Vol.76,No.3,2000,pp.459-493.
[13]  13.Gupta, S., Clements, B., Pivovarsky, A.and Tiongson, E.R.,Foreign Aid and Revenue Response: Does the Composition of Aid Matter? In: Gupta, S., Clements, B., Inchauste, G.Helping Countries Develop: The Role of Fiscal Policy.International Monetary Fund, 2004,pp.385-406.
[14]  14.Heston, A., Summers, R.and Aten, B.,Penn World Table Version 6.3.Center for International Comparisons of Production, Income and Prices at the University of Pennsylvania,2009.
[15]  15.Hoffman,B.D.and Gibson,C.C.,Fiscal Governance and Public Services: Evidence from Tanzania and Zambia.Working Paper,Department of Political Science,University of California,San Diego,2005.
[16]  16.Isham,J.,Woolcock,M.,Pritchett,L.and Busby,G.,The Varieties of Resource Experience: Natural Resource Export Structures and the Political Economy of Economic Growth.The World Bank Economic Review,Vol.19,No.2,2005,pp.141-174.
[17]  17.Juul,K.,Decentralization,Local Taxation and Citizenship in Senegal.Development and Change,Vol.37,No.4,2006,pp.821-846.
[18]  18.Knack,S.,Aid Dependence and the Quality of Governance: Cross-country Empirical Tests.Southern Economic Journal,Vol.66,No.2,2001,pp.31-329.
[19]  19.Knack,S.and Keefer,P.,Institutions and Economic Performance: Cross-country Tests Using Alternative Institutional Measures.Economics and Politics,Vol.7,No.3,1995,pp.207-227.
[20]  20.LaPorta,R.,Lopez de Silanes, F.,Shleifer,A.and Vishny,R.,The Quality of Government.Journal of Law,Economics and Organization,Vol.15,No.1,1999,pp.222-279.
[21]  21.Lee, Y.and Gordon,R.H.,Tax Structure and Economic Growth.Journal of Public Economics,Vol.89,No.5,2005,pp.1027-1043.
[22]  22.Leite, C.A.and Weidmann, J.,Does Mother Nature Corrupt? Natural Resources, Corruption and Economic growth,in: Abed, G.T., Gupta, S.Governance, Corruption and Economic Performance.International Monetary Fund, 2002,pp.159-196.
[23]  23.Ross, M.,Does Taxation Lead to Representation? British Journal of Political Science,Vol.76,No.4,2004,pp.229-249.
[24]  24.Roy Cerqueti, Raffaella Coppier and Gustavo Piga.,Corruption, Growth and Ethnic Fractionalization: a Theoretical Model.Journal of Economics, Vol.106,No.2,2012, pp.153-181.
[25]  25.Sala-i-Martin, X.and Subramanian, A., Addressing the Natural Resource Curse: an Illustration from Nigeria.International Monetary Fund Working Paper,No.139,2003.
[26]  26.Serra,D.,Empirical Determinants of Corruption: a Sensitivity Analysis.Public Choice,Vol.126,No.1,2006,pp.225-256.
[27]  27.Tanzi, V.,Corruption, Governmental Activities and Markets.International Monetary Fund Working Paper,1995.
[28]  28.Tavares, J.,Does Foreign Aid Corrupt?Economics Letters, Vol.79,No.1,2003,pp.99-106.
[29]  29.Toye, J.and Moore.M.,Taxation, Corruption and Reform.European Journal of Development Research, Vol.10,No.1,1998,pp.60-84.
[30]  30.Treisman, D.,The Causes of Corruption: a Cross-national Study. Journal of Public Economics, Vol.76,No.3,2000,pp.399-457.

Full-Text

Contact Us

service@oalib.com

QQ:3279437679

WhatsApp +8615387084133