Research on the Correlation between Macro Tax Burden and Economic Growth

Author: Liu Puzhao
Publisher:
Publish Date: 2004-06-01
Features: The success of this book is primarily reflected in the following aspects: (1) It proposes the concepts of nominal macro-tax burden and the overall level of macro-tax burden, laying a scientific foundation for the systematic theoretical research in the book. (2) It breaks away from the conventional general studies on macro-tax burden and discusses the issue from the perspective of its impact on economic growth, covering both theoretical research and empirical analysis. Through empirical mathematical analysis, it determines the macro-tax burden range that is beneficial to China's economic growth, identifying it as 20%–22%. (3) Based on an examination of Western tax principle theories and modern views on tax principles, it proposes principles for establishing a reasonable macro-tax burden level for China, namely the economic growth principle, fiscal principle, fair burden principle, and certainty principle.