The Inequality of Fiscal Capacity at County Level:A Case of Liaoning Province
The paper,exploiting matrix method,measured the Gini Coefficient of fiscal capacity (referring to fiscal self-support capacity)of 40 agriculture-related county-areas and found：the values of the Gini Coefficient were still between 0．2 and 0．3．which indicated that the fiscal capacity in various count-areas was in relative equilibrium state，but with the deepgoing of tax and fee reform countryside，the difference in 2005 and 2006 enlarged．The study also found that the relative concentration coefficient values of company income and value-added tax were greater than 1,which promotes difference and that of agricultural and related tax was smaller than 1，which was inequality-decreasing．The paper,by decomposing the Gini Coefficient further,concluded that the change of the Gini Coefficient resulted from both the structure effect and the income concentration effect,among which the proportion of company income to the total revenue is the main factor causing the structure effect and the agricultural and related tax is the main cause inducing the income concentration effect；although other income contributed the most to the Gini Coefficient,it was not a necessary element to the change of the Gini Coefficieat．
agriculture-related county-area fiscal capacity the Gini Coefficient
PENG Yanbin LIU Zhongqin
College of Economics and Management,Shenyang Agricultural University,P.R.China,110161
国际会议
2008 Conference on Regional Economy and Sustainable Development(2008区域经济与可持续发展国际学术会议)
济南
英文
325-330
2008-11-01（万方平台首次上网日期，不代表论文的发表时间）