Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China
Regional industrial restructuring has been one of the major items in the transformation of economic development mode. An exploration was made into the influence of tax arrangement on the regional industrial structure by setting up a panel data econometric model based on the evaluation and analysis o...
Gespeichert in:
| Veröffentlicht in: | Mathematical problems in engineering 2016-01, Vol.2016 (2016), p.1-13 |
|---|---|
| Hauptverfasser: | , , , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 13 |
|---|---|
| container_issue | 2016 |
| container_start_page | 1 |
| container_title | Mathematical problems in engineering |
| container_volume | 2016 |
| creator | Luo, Fuzheng Tao, Feng Zhang, Xi Ma, Jinying |
| description | Regional industrial restructuring has been one of the major items in the transformation of economic development mode. An exploration was made into the influence of tax arrangement on the regional industrial structure by setting up a panel data econometric model based on the evaluation and analysis of the regional industrial structure in China. It was shown that tax arrangement influenced the regional industrial restructuring in terms of three aspects. Microlevel: the turnover tax and income tax appeared with a U-path of influence on upgrading of the industrial structure while appearing with an inverted U-path of influence on rationalization of the industrial structure. In addition, the levy of resource tax had a negative impact on both upgrading and rationalization of the industrial structure. Mesolevel: taxation in the secondary and tertiary industries appeared with a U-path of influence on upgrading of the industrial structure. An increase of taxation in the secondary industry had a negative impact on rationalization of the industrial structure. The taxation in the tertiary industry appeared with an inverted U-path of influence on rationalization of the industrial structure. Macrolevel: the macrotax burden had a U-path of influence on both upgrading and rationalization of the industrial structure. |
| doi_str_mv | 10.1155/2016/6917947 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_miscellaneous_1855390974</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>1855390974</sourcerecordid><originalsourceid>FETCH-LOGICAL-c393t-1593da375539f90f9aa7f48fe2b90850f24870f2c4e82a9bb436cd3c6df706c33</originalsourceid><addsrcrecordid>eNqFkEtLw0AUhYMoWKs71zLgRtDYeWYy7kqtWigopUJ3YTqZqVOSSZ0kPv69E1IQ3Li59yw-zr3nRNE5grcIMTbCECWjRCAuKD-IBoglJGaI8sOgIaYxwmR1HJ3U9RZCjBhKB9FqKb_A2HvpNrrUrgHS5WChN7ZysgAzl7d1422QCx1Eq5rWW7e5A9MPm2unNDC-KsGLdLoA97KRwDowebNOnkZHRha1PtvvYfT6MF1OnuL58-NsMp7HigjSxIgJkkvCGSPCCGiElNzQ1Gi8FjBl0GCa8jAV1SmWYr2mJFE5UUluOEwUIcPoqvfd-eq9DU9mpa2VLorwUtXWGUo7ayg4DejlH3RbtT7k7CjMwzWadoY3PaV8Vddem2znbSn9d4Zg1tWcdTVn-5oDft3jIXQuP-1_9EVP68BoI39phDCDCfkB-UyFGg</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1827850483</pqid></control><display><type>article</type><title>Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China</title><source>Wiley-Blackwell Open Access Titles</source><source>EZB-FREE-00999 freely available EZB journals</source><source>Alma/SFX Local Collection</source><creator>Luo, Fuzheng ; Tao, Feng ; Zhang, Xi ; Ma, Jinying</creator><contributor>Agüero, Juan C.</contributor><creatorcontrib>Luo, Fuzheng ; Tao, Feng ; Zhang, Xi ; Ma, Jinying ; Agüero, Juan C.</creatorcontrib><description>Regional industrial restructuring has been one of the major items in the transformation of economic development mode. An exploration was made into the influence of tax arrangement on the regional industrial structure by setting up a panel data econometric model based on the evaluation and analysis of the regional industrial structure in China. It was shown that tax arrangement influenced the regional industrial restructuring in terms of three aspects. Microlevel: the turnover tax and income tax appeared with a U-path of influence on upgrading of the industrial structure while appearing with an inverted U-path of influence on rationalization of the industrial structure. In addition, the levy of resource tax had a negative impact on both upgrading and rationalization of the industrial structure. Mesolevel: taxation in the secondary and tertiary industries appeared with a U-path of influence on upgrading of the industrial structure. An increase of taxation in the secondary industry had a negative impact on rationalization of the industrial structure. The taxation in the tertiary industry appeared with an inverted U-path of influence on rationalization of the industrial structure. Macrolevel: the macrotax burden had a U-path of influence on both upgrading and rationalization of the industrial structure.</description><identifier>ISSN: 1024-123X</identifier><identifier>EISSN: 1563-5147</identifier><identifier>DOI: 10.1155/2016/6917947</identifier><language>eng</language><publisher>Cairo, Egypt: Hindawi Publishing Corporation</publisher><subject>Company structure ; Econometric analysis ; Economic development ; Economic growth ; Economic models ; Engineering ; Fiscal policy ; Industrial concentration ; Industrial development ; Investments ; Literature reviews ; Mathematical models ; Panels ; Regional analysis ; Regional development ; Sulfur ; Tax incentives ; Tax increases ; Tax reform ; Taxation ; Upgrading</subject><ispartof>Mathematical problems in engineering, 2016-01, Vol.2016 (2016), p.1-13</ispartof><rights>Copyright © 2016 Jinying Ma et al.</rights><rights>Copyright © 2016 Jinying Ma et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c393t-1593da375539f90f9aa7f48fe2b90850f24870f2c4e82a9bb436cd3c6df706c33</citedby><cites>FETCH-LOGICAL-c393t-1593da375539f90f9aa7f48fe2b90850f24870f2c4e82a9bb436cd3c6df706c33</cites><orcidid>0000-0002-1091-0046</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,27923,27924</link.rule.ids></links><search><contributor>Agüero, Juan C.</contributor><creatorcontrib>Luo, Fuzheng</creatorcontrib><creatorcontrib>Tao, Feng</creatorcontrib><creatorcontrib>Zhang, Xi</creatorcontrib><creatorcontrib>Ma, Jinying</creatorcontrib><title>Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China</title><title>Mathematical problems in engineering</title><description>Regional industrial restructuring has been one of the major items in the transformation of economic development mode. An exploration was made into the influence of tax arrangement on the regional industrial structure by setting up a panel data econometric model based on the evaluation and analysis of the regional industrial structure in China. It was shown that tax arrangement influenced the regional industrial restructuring in terms of three aspects. Microlevel: the turnover tax and income tax appeared with a U-path of influence on upgrading of the industrial structure while appearing with an inverted U-path of influence on rationalization of the industrial structure. In addition, the levy of resource tax had a negative impact on both upgrading and rationalization of the industrial structure. Mesolevel: taxation in the secondary and tertiary industries appeared with a U-path of influence on upgrading of the industrial structure. An increase of taxation in the secondary industry had a negative impact on rationalization of the industrial structure. The taxation in the tertiary industry appeared with an inverted U-path of influence on rationalization of the industrial structure. Macrolevel: the macrotax burden had a U-path of influence on both upgrading and rationalization of the industrial structure.</description><subject>Company structure</subject><subject>Econometric analysis</subject><subject>Economic development</subject><subject>Economic growth</subject><subject>Economic models</subject><subject>Engineering</subject><subject>Fiscal policy</subject><subject>Industrial concentration</subject><subject>Industrial development</subject><subject>Investments</subject><subject>Literature reviews</subject><subject>Mathematical models</subject><subject>Panels</subject><subject>Regional analysis</subject><subject>Regional development</subject><subject>Sulfur</subject><subject>Tax incentives</subject><subject>Tax increases</subject><subject>Tax reform</subject><subject>Taxation</subject><subject>Upgrading</subject><issn>1024-123X</issn><issn>1563-5147</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2016</creationdate><recordtype>article</recordtype><sourceid>RHX</sourceid><sourceid>ABUWG</sourceid><sourceid>AFKRA</sourceid><sourceid>AZQEC</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><sourceid>GNUQQ</sourceid><recordid>eNqFkEtLw0AUhYMoWKs71zLgRtDYeWYy7kqtWigopUJ3YTqZqVOSSZ0kPv69E1IQ3Li59yw-zr3nRNE5grcIMTbCECWjRCAuKD-IBoglJGaI8sOgIaYxwmR1HJ3U9RZCjBhKB9FqKb_A2HvpNrrUrgHS5WChN7ZysgAzl7d1422QCx1Eq5rWW7e5A9MPm2unNDC-KsGLdLoA97KRwDowebNOnkZHRha1PtvvYfT6MF1OnuL58-NsMp7HigjSxIgJkkvCGSPCCGiElNzQ1Gi8FjBl0GCa8jAV1SmWYr2mJFE5UUluOEwUIcPoqvfd-eq9DU9mpa2VLorwUtXWGUo7ayg4DejlH3RbtT7k7CjMwzWadoY3PaV8Vddem2znbSn9d4Zg1tWcdTVn-5oDft3jIXQuP-1_9EVP68BoI39phDCDCfkB-UyFGg</recordid><startdate>20160101</startdate><enddate>20160101</enddate><creator>Luo, Fuzheng</creator><creator>Tao, Feng</creator><creator>Zhang, Xi</creator><creator>Ma, Jinying</creator><general>Hindawi Publishing Corporation</general><general>Hindawi Limited</general><scope>ADJCN</scope><scope>AHFXO</scope><scope>RHU</scope><scope>RHW</scope><scope>RHX</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>7TB</scope><scope>8FD</scope><scope>8FE</scope><scope>8FG</scope><scope>ABJCF</scope><scope>ABUWG</scope><scope>AEUYN</scope><scope>AFKRA</scope><scope>ARAPS</scope><scope>AZQEC</scope><scope>BENPR</scope><scope>BGLVJ</scope><scope>CCPQU</scope><scope>CWDGH</scope><scope>DWQXO</scope><scope>FR3</scope><scope>GNUQQ</scope><scope>HCIFZ</scope><scope>JQ2</scope><scope>K7-</scope><scope>KR7</scope><scope>L6V</scope><scope>M7S</scope><scope>P5Z</scope><scope>P62</scope><scope>PIMPY</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PTHSS</scope><orcidid>https://orcid.org/0000-0002-1091-0046</orcidid></search><sort><creationdate>20160101</creationdate><title>Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China</title><author>Luo, Fuzheng ; Tao, Feng ; Zhang, Xi ; Ma, Jinying</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c393t-1593da375539f90f9aa7f48fe2b90850f24870f2c4e82a9bb436cd3c6df706c33</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2016</creationdate><topic>Company structure</topic><topic>Econometric analysis</topic><topic>Economic development</topic><topic>Economic growth</topic><topic>Economic models</topic><topic>Engineering</topic><topic>Fiscal policy</topic><topic>Industrial concentration</topic><topic>Industrial development</topic><topic>Investments</topic><topic>Literature reviews</topic><topic>Mathematical models</topic><topic>Panels</topic><topic>Regional analysis</topic><topic>Regional development</topic><topic>Sulfur</topic><topic>Tax incentives</topic><topic>Tax increases</topic><topic>Tax reform</topic><topic>Taxation</topic><topic>Upgrading</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Luo, Fuzheng</creatorcontrib><creatorcontrib>Tao, Feng</creatorcontrib><creatorcontrib>Zhang, Xi</creatorcontrib><creatorcontrib>Ma, Jinying</creatorcontrib><collection>الدوريات العلمية والإحصائية - e-Marefa Academic and Statistical Periodicals</collection><collection>معرفة - المحتوى العربي الأكاديمي المتكامل - e-Marefa Academic Complete</collection><collection>Hindawi Publishing Complete</collection><collection>Hindawi Publishing Subscription Journals</collection><collection>Hindawi Publishing Open Access Journals</collection><collection>CrossRef</collection><collection>Mechanical & Transportation Engineering Abstracts</collection><collection>Technology Research Database</collection><collection>ProQuest SciTech Collection</collection><collection>ProQuest Technology Collection</collection><collection>Materials Science & Engineering Collection</collection><collection>ProQuest Central (Alumni Edition)</collection><collection>ProQuest One Sustainability</collection><collection>ProQuest Central UK/Ireland</collection><collection>Advanced Technologies & Aerospace Collection</collection><collection>ProQuest Central Essentials</collection><collection>ProQuest Central</collection><collection>Technology Collection</collection><collection>ProQuest One Community College</collection><collection>Middle East & Africa Database</collection><collection>ProQuest Central Korea</collection><collection>Engineering Research Database</collection><collection>ProQuest Central Student</collection><collection>SciTech Premium Collection</collection><collection>ProQuest Computer Science Collection</collection><collection>Computer Science Database</collection><collection>Civil Engineering Abstracts</collection><collection>ProQuest Engineering Collection</collection><collection>Engineering Database</collection><collection>Advanced Technologies & Aerospace Database</collection><collection>ProQuest Advanced Technologies & Aerospace Collection</collection><collection>Publicly Available Content Database</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>Engineering Collection</collection><jtitle>Mathematical problems in engineering</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Luo, Fuzheng</au><au>Tao, Feng</au><au>Zhang, Xi</au><au>Ma, Jinying</au><au>Agüero, Juan C.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China</atitle><jtitle>Mathematical problems in engineering</jtitle><date>2016-01-01</date><risdate>2016</risdate><volume>2016</volume><issue>2016</issue><spage>1</spage><epage>13</epage><pages>1-13</pages><issn>1024-123X</issn><eissn>1563-5147</eissn><abstract>Regional industrial restructuring has been one of the major items in the transformation of economic development mode. An exploration was made into the influence of tax arrangement on the regional industrial structure by setting up a panel data econometric model based on the evaluation and analysis of the regional industrial structure in China. It was shown that tax arrangement influenced the regional industrial restructuring in terms of three aspects. Microlevel: the turnover tax and income tax appeared with a U-path of influence on upgrading of the industrial structure while appearing with an inverted U-path of influence on rationalization of the industrial structure. In addition, the levy of resource tax had a negative impact on both upgrading and rationalization of the industrial structure. Mesolevel: taxation in the secondary and tertiary industries appeared with a U-path of influence on upgrading of the industrial structure. An increase of taxation in the secondary industry had a negative impact on rationalization of the industrial structure. The taxation in the tertiary industry appeared with an inverted U-path of influence on rationalization of the industrial structure. Macrolevel: the macrotax burden had a U-path of influence on both upgrading and rationalization of the industrial structure.</abstract><cop>Cairo, Egypt</cop><pub>Hindawi Publishing Corporation</pub><doi>10.1155/2016/6917947</doi><tpages>13</tpages><orcidid>https://orcid.org/0000-0002-1091-0046</orcidid><oa>free_for_read</oa></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1024-123X |
| ispartof | Mathematical problems in engineering, 2016-01, Vol.2016 (2016), p.1-13 |
| issn | 1024-123X 1563-5147 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_1855390974 |
| source | Wiley-Blackwell Open Access Titles; EZB-FREE-00999 freely available EZB journals; Alma/SFX Local Collection |
| subjects | Company structure Econometric analysis Economic development Economic growth Economic models Engineering Fiscal policy Industrial concentration Industrial development Investments Literature reviews Mathematical models Panels Regional analysis Regional development Sulfur Tax incentives Tax increases Tax reform Taxation Upgrading |
| title | Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-08T22%3A33%3A58IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Tax%20Arrangement%20and%20Regional%20Industrial%20Restructuring:%20Evidence%20from%20Panel%20Data%20in%20China&rft.jtitle=Mathematical%20problems%20in%20engineering&rft.au=Luo,%20Fuzheng&rft.date=2016-01-01&rft.volume=2016&rft.issue=2016&rft.spage=1&rft.epage=13&rft.pages=1-13&rft.issn=1024-123X&rft.eissn=1563-5147&rft_id=info:doi/10.1155/2016/6917947&rft_dat=%3Cproquest_cross%3E1855390974%3C/proquest_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=1827850483&rft_id=info:pmid/&rfr_iscdi=true |