2007Science Technology and IndustryRequires access

Quantitative Analysis of Economic Development's Effect on Tax

LI Bing-qiang

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Abstract

This article makes an analysis on economic development's effect on tax through panel data model,finds that different aspect at economic development has different influence on real tax,and indicates that feedback of economic development when government carries out tax perform.There come results that standard of living's improvement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to income tax,real economic increasing rate's advance increase real tax rate and proportion to other tax while reduce proportion to turnover tax and proportion to other tax,income gap between urban and rural regions' enlargement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to turnover tax.

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What this paper is about

This article makes an analysis on economic development's effect on tax through panel data model,finds that different aspect at economic development has different influence on real tax,and indicates that feedback of economic development when government carries out tax perform.There come results that standard of living's improvement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to income tax,real economic increasing rate's advance increase real tax rate and proportion to other tax while reduce proportion to turnover tax and proportion to other tax,income gap between urban and rural regions' enlargement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to turnover tax.

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Available abstract

This article makes an analysis on economic development's effect on tax through panel data model,finds that different aspect at economic development has different influence on real tax,and indicates that feedback of economic development when government carries out tax perform.There come results that standard of living's improvement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to income tax,real economic increasing rate's advance increase real tax rate and proportion to other tax while reduce proportion to turnover tax and proportion to other tax,income gap between urban and rural regions' enlargement reduce real tax rate,proportion to turnover tax and proportion to other tax while increases proportion to turnover tax.

Key concepts: Economics, Tax rate, Value-added tax, Indirect tax, Tax reform, Ad valorem tax, State income tax, Tax credit

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