刘穷志;卢盛峰;

• 1:武汉大学经济与管理学院

摘要(Abstract)：

基于改进的三阶段DEA-Malmquist模型,利用1998—2006年省际数据,分析中国税务机关税收征管效率的动态趋势,并在剔除影响效率"公平"评估的外部因素的基础上,分解剖析影响全要素生产率变动的决定因素,结果表明:1998—2006年,中国税务部门税收征管的全要素生产率(TFP)增长迅速,技术进步是推动效率增长的最主要因素。分地区分析发现:驱动各地区税收征管TFP增长的核心因素在于技术进步;沿海的纯征管技术效率增长快于内地,西部地区征管效率增长较快,东北地区增长相对缓慢;中部和东北地区征管投入规模具有正的效应,东部和西部地区征管投入过度。

关键词(KeyWords)： 征管效率;因素分解;三阶段DEA-Malmquist模型

Abstract:

Keywords:

基金项目(Foundation): 国家自然科学基金项目“居民收入不平等与财政归宿效应:评估技术及应用”(批准号:70973091);; 教育部人文社会科学规划项目“经济增长与社会公平:财政激励的理论模型与实证研究”(批准号:07JA790064)

作者(Authors): 刘穷志;卢盛峰;

DOI: 10.19337/j.cnki.34-1093/f.2010.03.012

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