2004•Unpublished venueRequires access

Relevant Analyses of Tax Elasticity and Tax Growth

Qian Zhong-ping

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Abstract

The high supply structure of the tax on value can intensify tax overload,which reduces the efficacy of the resources supply and has a disadvantage of the distribution relation among different essential parts. We have to pay great attention to the tax on income and change tax on value added by production into tax on value added by consumption. The current tax system must be solved completely.

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The high supply structure of the tax on value can intensify tax overload,which reduces the efficacy of the resources supply and has a disadvantage of the distribution relation among different essential parts. We have to pay great attention to the tax on income and change tax on value added by production into tax on value added by consumption. The current tax system must be solved completely.

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Available abstract

The high supply structure of the tax on value can intensify tax overload,which reduces the efficacy of the resources supply and has a disadvantage of the distribution relation among different essential parts. We have to pay great attention to the tax on income and change tax on value added by production into tax on value added by consumption. The current tax system must be solved completely.

Key concepts: Value-added tax, Economics, Tax credit, Indirect tax, Tax reform, Ad valorem tax, Microeconomics, Tax basis

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