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《Economic Geography》 2017-12
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The Change of China's Center of Fiscal Revenue Gravity since Tax-Sharing Reform in China

SHU Cheng;CAO Zhiwen;Institute of Ecological Civilization,Jiangxi University of Finance and Economics;School of Public Finance and Public Administration,Jiangxi University of Finance and Economics;  
By applying the center of gravity theory, comprehensive use of Arc GIS10.2 and space angle and geographical distance calculation software. Based on more than 300 prefecture-level city data in China,this paper analyzes the movement path and its internal relationship of the center of fiscal gravity and economic gravity and population gravity from 1994 to 2015. The results show that these three centers of gravity are deviated from the geometric center of gravity.This indicates that China's fiscal revenue, economic development and population growth all have obvious regional gap.At the same time, the center of fiscal gravity presents an elliptical closed-loop state. It shows that China's local fiscal revenue gap is increasing,especially in the east-west difference is obvious. Fiscal difficulties are increasing and the reform of fiscal and taxation systems should be accelerated. Through the analysis of the center of fiscal gravity and economic gravity and population gravity found the impact of economic development on fiscal revenue is significant, the impact of economic development on population growth is not significant, and the effect of population growth on fiscal revenue is limited, but indirectly through economic factors that affect fiscal revenue.
【Fund】: 国家社会科学基金重大招标项目(15ZDB159);国家社会科学基金青年项目(13CGL027)
【CateGory Index】: F812.41
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