An Econometric Analysis on Tax, Tax Structure and Economic Growth in China
This paper makes a revision of Greiner model and based on which analyzes the relationship between aggregate tax burden in China and economic growth with panel analysis. The results show that the average tax burden in the western economic region is comparatively high and its negative effect on the economic growth is significant, while the aggregate tax burden in the central and western economic regions are lower than that of the eastern economic region and their effects on the economic growth are not significant. This paper also makes a cointegration analysis between tax structure and economic growth and the result shows that that tax on capital income significantly decreases growth rate per capita, and are unfavorable to economic growth, tax on labor income has no significant effect on economic growth, and tax on consumption has significantly increased growth rate per capita which is favorable to economic growth.
tax burden economic growth tax structure
YANG Xiaohua
School of Economics, Beijing Technology and Business University, P.R.China, 100048
国际会议
威海
英文
69-80
2010-07-24（万方平台首次上网日期，不代表论文的发表时间）