An Empirical Study on Dynamic Relationship between China’s Taz Revenue and GDP: 1990-2007

摘要：

Based on China’s relevant data during1990-2007, the vector error correction model between tax revenue and GDP was established, and their dynamic relationship was analyzed with impulse response function. The findings suggest that bidirectional causality exists between them. Firstly, GDP has long-term and significant impact on tax revenue Secondly, if tax was imposed on a positive impulse, tax revenue in the next 5 periods will present ascensive trend, but GDP has no remarkable changes in next 2 periods, this phenomenon is probably caused by a long time lag from the change of tax to GDP.

关键词： Dynamic Relationship VEC Model Impulse Response Function Taz Revenue GDP

作者: KUANG Xiaoping YANG Deqian

作者单位: School of Public Administration, Jiangxi University of Finance & Economics, 330013, P.R.China Mobile Postdoctoral Center for Applied Economics, Jiangxi University of Finance & Economics, 330013,

会议类型: 国际会议

会议名称: 2009 International Institute of Applied Statistics Studies(2009 国际应用统计学术研讨会)

会议地点: 青岛

会议语种:英文

页码: 1-6

在线出版日期: 2009-07-25（万方平台首次上网日期，不代表论文的发表时间）