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1、ABSTRACTStochastic frontier analysis, Tax handles and the representative tax system are the methods that generally used by the academic to measures tax efforts. This study compares and analysis the scope of application of the theory of the three methods that based
2、on Tax Efforts Theory. Building a “tax efforts index”and a “tax effort ratio index” baised on three methods, and validating the factors influencing the degree of efforts and the results of welfare of tax efforts. The main contents of this study：First，based on the
3、analysis of the literature about the tax efforts to define the concept of tax efforts and build an index system of tax efforts.Second，calculative the efforts of tax of China. Measure the "taxeffortindex"and"taxeffortratioindex"respectively in the national level, 31
4、 provinces, autonomous regions and municipalities of China 1978-2013and1994-2013 and then compared them.Third, estimatedthe factors of affecting the tax efforts. Using fixed effects, random effects and pool effects panel data models, and empirical data of 31 provin
5、ces, autonomous regions and municipalities among 1994-2013, measure the factors, the level of economic development, structure of taxation, and economic openness, the degree of monopoly, the price level, the size of government, affecting the degree of tax efforts.Fo
6、urth, empiricallyvalidated the welfare consequences offairness and efficiencyaffecting by the efforts of taxation. In order to measure the welfare consequences of fairness and efficiency affecting by the efforts of taxation, building a panel data model to trying va
7、lidatingthe impact of taxeffortson economic growth and the income gap betweenurban and rural residents.The conclusion from experience research:First, taxefforts that reflected by the tax effort index has a reduced tendency in China. And efforts between regions are
8、significantdifferent.Second,mostinfluencing factorsarenegatively correlated with taxefforts .Among them,opennessand inflation inhibits the effort
