The Analysis of Resource Tax Reform with Dynamic Multi-regional CGE Model
Xu Xiaoling1,Xu Xuefen2
1.School of Economics and Management,Anhui University of Science and Technology,Huainan 232001,China; 2.School of Medicine,Anhui University of Science and Technology,Huainan 232001,China
Abstract：Natural resources is the driving force of socio-economic development.As we know,China s resource endowment is superior,but regional differences are huge.China s regional socio-economic and industrial development is not balanced.In the developed regions,there have been obvious advantages in industries;but in the area of the resource endowment,“resource curse” emergents.As the focus of tax reform in China,resource tax reform becomes an important factor to affect the socio-economic and regional development.To better character the process,the paper builds a dynamic multi-regional CGE model to analyze the impact on the socio-economic and regional with same standard of oil resource tax reform by empirical study.Studies have shown that the resource tax reform has less impact on socio-economy,reduces the emission of pollutants effectively,and achieves great resources environmental benefits.But the impact is different among regions.The impact on resource endowments and less developed areas is huge,while on developed areas is small.The same standard of resource tax reform is not conducive to the coordinated development of regional economy
2013, 
