Tax Revenue Structure, Economic Growth and Efficiency Losses
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| Title | Tax Revenue Structure, Economic Growth and Efficiency Losses
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| Author | Chang Shiwang and Han Renyue |
| Organization | Chang Shiwang and Han Renyue |
| Email | changsw@sdu.edu.cn |
| Key Words | Tax Revenue Structure; Economic Growth; Efficiency Losses |
| Abstract | This article employed parametric and nonparametric methods comprehensively to measure the impact of tax structures to economic growth. Results showed that: there is tax receipts structure with economic growth in different areas. The local government is unable to restructure the revenue because of the same tax design, high concentration of taxes rights and unstable tax rules. From the microscopic level, the loss of efficiency results from high enterprise income tax or low individual income tax. Therefore, it is helpful to the policy implement, tax structure improvement, economic restructuring and economic growth. |
| Serial Number | WP51 |
| Time | 2011-02-14 |
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