| 税收增速大于GDP增速的产业结构分析 |
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| 引用本文： | 唐登山,吴宏.税收增速大于GDP增速的产业结构分析[J].Frontiers of Economics in China,2009,4(2):192-208. |
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| 作者姓名： | 唐登山 吴宏 |
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| 作者单位： | |
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| 摘 要： |
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| 关 键 词： | 税收增速 产业结构 算法 |
| 收稿时间： | 10 February 2004 |
Research on tax revenue increasing faster than GDP increasing based upon industry structure |
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| Dengshan Tang,Hong Wu.Research on tax revenue increasing faster than GDP increasing based upon industry structure[J].Frontiers of Economics in China,2009,4(2):192-208. |
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| Authors: | Dengshan Tang Hong Wu |
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| Institution: | (1) School of Economics and Management, Wuhan University, Wuhan, 430072, China;(2) Economic and International Trade School, Zhejiang University of Finance and Economics, Hangzhou, 310018, China |
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| Abstract: | 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.
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Translated from Shuliang Jingji Jishu Jingji Yanjiu 数量经济技术经济研究 (The Journal of Quantitative & Technical Economics), 2008, (10): 108–118 |
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| Keywords: | tax revenue increase industrial structure algorithm |
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