Title :
Measurement and evaluation on China´s optimum macro tax burden
Author_Institution :
Dept. of Public Econ., Xiamen Univ., Xiamen, China
Abstract :
The Macroscopic Tax Burden in China is a hot topic in the field of public finance. In this paper, the author try to measure China´s tax burden level based on the OECD measurement scale, and then use the OLS model to estimate the optimum tax rate. Although there´re still some defects, we can summarize some conclusions.
Keywords :
taxation; China optimum macro tax burden evaluation; China optimum macro tax burden measurement; OECD measurement scale; OLS model; optimum tax rate estimation; public finance; Economic indicators; Finance; Government; Indexes; Insurance; Investments; macro tax burden; optimum tax burden; real tax burden;
Conference_Titel :
Consumer Electronics, Communications and Networks (CECNet), 2012 2nd International Conference on
Conference_Location :
Yichang
Print_ISBN :
978-1-4577-1414-6
DOI :
10.1109/CECNet.2012.6201571
