Co-Integration Analysis between Resource Tax and Solid Waste Output in Mining Industry

摘要：

　　Since 1984, the collection of resource tax in China was in operation.But the tax rate has not been adjusted for years that cannot take an effective act on mine exploitation.When examining the trend in the total revenue of resource tax, it can be noticed that there is a similar trend in the solid waste output in mining industry.So, a co-integration analysis is introduced.The result shows that the two variables have a one-way co-integration.Take 1 as the lag length of the VAR model, the resource tax is a Granger cause for solid waste output in mining industry, but the solid waste output is not a Granger cause for the resource tax.Thus, the article makes a fundamental research for resource tax in order to make some suggestion for the adjustment and improvement of resource tax.

关键词： unit root test Granger causality test Johansen test

作者: ZHANG Jugang ZHOU Jiguang DING Xin

作者单位: Shijiazhuang University of Economics,Shijiazhuang,Hebei,China,050031

会议类型: 国际会议

会议名称: 第十八届凯洛林国际地质学术研讨会(The 18th Kerulien International Conference on Geological)

会议地点: 石家庄

会议语种:英文

页码: 841-845

在线出版日期: 2013-09-20（万方平台首次上网日期，不代表论文的发表时间）