|
|
|
篇目详细内容 |
|
【篇名】 |
Research on tax revenue increasing faster than GDP increasing based upon industry structure |
|
【刊名】 |
Frontiers of Economics in China |
|
【刊名缩写】 |
Front. Econ. China |
|
【ISSN】 |
1673-3444 |
|
【EISSN】 |
1673-3568 |
|
【DOI】 |
10.1007/s11459-009-0011-6 |
|
【出版社】 |
Higher Education Press and Springer-Verlag |
|
【出版年】 |
2009 |
|
【卷期】 |
4
卷2期 |
|
【页码】 |
192-208
页,共
17
页 |
|
【作者】 |
TANG Dengshan;
WU Hong;
|
|
【关键词】 |
tax revenue increase; industrial structure; algorithm |
【摘要】 |
|
Recently, qualitative and comparatively simple positive research on tax revenue increase faster than that of GDP are mostly based upon some factors, such as economic growth, levy technology enhancement, difference between structure of GDP and that of tax, excessive increase of high-tax industries due to local governments’ land-leasing behavior, etc. We firstly develop a theoretical model and responding algorithm about this phenomenon based on industry structure and their tax burden. Our model explicitly takes into account every industry’s contribution to this phenomenon. We attempt to provide a path for explaining tax revenue increase faster than GDP increase and suggestion for forecasting the change of macro-tax burden. |
|
