Tax Arrangement and Regional Industrial Restructuring: Evidence from Panel Data in China

Table 1

Regional IDH from 2003 to 2012 in China.

Province	Year
	2003	2004	2005	2006	2007	2008	2009	2010	2011	2012
Anhui	0.8194	0.7883	0.9848	0.9335	0.8741	0.8021	0.7466	0.6515	0.5988	0.5985
Beijing	1.7194	1.5959	2.3498	2.5467	2.6870	2.8524	3.2145	3.1286	3.2947	3.3676
Fujian	0.8210	0.7880	0.7898	0.7946	0.8128	0.7847	0.8407	0.7777	0.7585	0.7594
Gansu	0.7577	0.6850	0.9389	0.8629	0.8107	0.8439	0.8926	0.7741	0.8259	0.8729
Guangdong	0.7151	0.6641	0.8464	0.8335	0.8438	0.8327	0.9296	0.8999	0.9112	0.9574
Guangxi	1.0664	0.9474	1.0939	1.0207	0.9438	0.8822	0.8633	0.7499	0.7045	0.7388
Guizhou	0.8259	0.7600	0.9478	0.9258	0.9991	0.9774	1.2771	1.2094	1.2675	1.2260
Hainan	1.7957	1.6912	1.6983	1.4608	1.3670	1.3518	1.6882	1.6702	1.6080	1.6651
Hebei	0.6500	0.5961	0.6422	0.6441	0.6439	0.6125	0.6773	0.6653	0.6462	0.6702
Henan	0.6354	0.5874	0.5769	0.5534	0.5447	0.5031	0.5178	0.4996	0.5180	0.5493
Heilongjiang	0.5515	0.4944	0.6243	0.6199	0.6640	0.6539	0.8304	0.7420	0.7187	0.9176
Hubei	0.7838	0.7664	0.9352	0.9140	0.9797	0.9241	0.8491	0.7793	0.7383	0.7334
Hunan	1.0913	1.0125	1.0169	0.9788	0.9338	0.8547	0.9500	0.8674	0.8053	0.8227
Jilin	0.7804	0.7380	0.8944	0.8808	0.8182	0.7971	0.7782	0.6904	0.6558	0.6509
Jiangsu	0.6729	0.6163	0.6267	0.6407	0.6723	0.6930	0.7341	0.7875	0.8270	0.8671
Jiangxi	0.8498	0.7448	0.7363	0.6738	0.6173	0.5872	0.6728	0.6093	0.6136	0.6462
Liaoning	0.8582	0.8612	0.8027	0.7496	0.6897	0.6187	0.7451	0.6865	0.6714	0.7150
Neimenggu	0.7766	0.6556	0.8644	0.7796	0.6893	0.6050	0.7228	0.6610	0.6240	0.6397
Ningxia	0.7179	0.6507	0.8989	0.8044	0.7514	0.6835	0.8512	0.8485	0.8161	0.8475
Qinghai	0.8673	0.7965	0.8064	0.7271	0.6760	0.6168	0.6927	0.6324	0.5539	0.5715
Shandong	0.6457	0.5717	0.5574	0.5637	0.5874	0.5856	0.6226	0.6753	0.7233	0.7770
Shanxi	0.6133	0.5408	0.6646	0.6285	0.5889	0.5557	0.7229	0.6520	0.5969	0.6957
Shaanxi	0.8336	0.7564	0.7520	0.6535	0.6438	0.5871	0.7421	0.6774	0.6280	0.6205
Shanghai	0.9677	0.9412	1.0377	1.0429	1.1286	1.1787	1.4880	1.3623	1.4055	1.5531
Sichuan	0.9098	0.9189	0.9249	0.8654	0.8256	0.7513	0.7746	0.6954	0.6360	0.6683
Tianjin	0.8935	0.8137	0.7479	0.7044	0.7079	0.6309	0.8539	0.8757	0.8804	0.9092
Xizang	1.9981	1.9198	2.1985	1.9976	1.9173	1.8974	1.7628	1.6765	1.5449	1.5557
Xinjiang	0.8381	0.7379	0.7979	0.7251	0.7568	0.6832	0.8228	0.6816	0.6960	0.7764
Yunnan	0.8353	0.7921	0.9564	0.9017	0.9034	0.9090	0.9756	0.8973	0.9792	0.9585
Zhejiang	0.7541	0.7249	0.7506	0.7413	0.7534	0.7609	0.8329	0.8437	0.8565	0.9056
Chongqing	0.9587	0.8913	1.0706	1.0425	0.9239	0.8581	0.7175	0.6609	0.6538	0.7522