DocumentCode
2115307
Title
Measurement and evaluation on China´s optimum macro tax burden
Author
Sun, Huiqun
Author_Institution
Dept. of Public Econ., Xiamen Univ., Xiamen, China
fYear
2012
fDate
21-23 April 2012
Firstpage
2696
Lastpage
2698
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;
fLanguage
English
Publisher
ieee
Conference_Titel
Consumer Electronics, Communications and Networks (CECNet), 2012 2nd International Conference on
Conference_Location
Yichang
Print_ISBN
978-1-4577-1414-6
Type
conf
DOI
10.1109/CECNet.2012.6201571
Filename
6201571
Link To Document