Analysis on Taz Elasticity in China Based on ECM and GM(1,1) Model

摘要：

By collecting the data on China’s tax revenue and GDP since 1978, using the methods of time series and econometrics to measure and analyze the tax elasticity as well as setting up an error correction model, the author finds out that during 1978-1994 Chinas long-term tax elasticity is 0.4, less than its short-term elasticity of 1.84; since 1995, Chinas tax elasticity has changed dramatically with the long-term tax elasticity being 1.66, 0.72 larger than the short-term elasticity. At last, on the grey system theory, the GM (1, 1) model of the tax elasticity is established to predict those of in 2008 and 2009.

作者: Liu Jiashu Jian Lirong

作者单位: College of Economics and Management, Nanjing University of Aeronautics and AstronauticsSchool of Eco College of Economics and Management, Nanjing University of Aeronautics and Astronautics

会议类型: 国际会议

会议名称: 2009 IEEE International Conference on Grey System and Intelligent Services(2009 IEEE灰色系统与服务科学国际会议)

会议地点: 南京

会议语种:英文

页码: 905-909

在线出版日期: 2009-10-20（万方平台首次上网日期，不代表论文的发表时间）