Impacts of Chinas Resource Taxation Reform on the Price Level of the Related Sectors

摘要：

Under the guidance of tax burden shifting theory, the paper introduced Cost Transmission Capacity model (CTC model) to analyze the tax shifting ability of industries which are directly correlated to Chinas resource taxation reform, and the results showed that the upstream industries have quite strong ability to shift the tax burden cost to downstream industries. Based on the input-output price model, it also measured the price rising pressure of the other sectors of national economy, if the prices of coal, petroleum, natural gas, non ferrous metal would increase by 5％ due to the resource taxation reform. It is concluded that there are 9 sectors under the strongest pressure, most of which are industrial sectors. And the tertiary industry is the relatively less affected one in the resource taxation reform.

关键词： Chinas resource taxation reform Tax burden shifting Cost transmission capacity model (CTC model) Input-output price model

作者: HUANG Yan-fen

作者单位: School of Public Administration and Policy, Renmin University of China, Beijing, P. R. China, 100872

会议类型: 国际会议

会议名称: 2012 International Conference on Public Administration(8th)(2012年公共管理国际会议 ICPA)

会议地点: 印度海德拉巴

会议语种:英文

页码: 411-417

在线出版日期: 2012-10-25（万方平台首次上网日期，不代表论文的发表时间）