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Frontiers of Economics in China

ISSN 1673-3444

ISSN 1673-3568(Online)

CN 11-5744/F

Postal Subscription Code 80-978

Front Econ Chin    2009, Vol. 4 Issue (2) : 192-208    https://doi.org/10.1007/s11459-009-0011-6
research-article |
Research on tax revenue increasing faster than GDP increasing based upon industry structure
TANG Dengshan1(), WU Hong2()
1. School of Economics and Management, Wuhan University, Wuhan 430072, China; 2. Economic and International Trade School, Zhejiang University of Finance and Economics, Hangzhou 310018, China
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Abstract

Recently, qualitative and comparatively simple positive research on tax revenue increase faster than that of GDP are mostly based upon some factors, such as economic growth, levy technology enhancement, difference between structure of GDP and that of tax, excessive increase of high-tax industries due to local governments’ land-leasing behavior, etc. We firstly develop a theoretical model and responding algorithm about this phenomenon based on industry structure and their tax burden. Our model explicitly takes into account every industry’s contribution to this phenomenon. We attempt to provide a path for explaining tax revenue increase faster than GDP increase and suggestion for forecasting the change of macro-tax burden.

Keywords tax revenue increase      industrial structure      algorithm     
Corresponding Authors: TANG Dengshan,Email:dstang@126.com; tangdengshan@sina.com; WU Hong,Email:wuhong71@163.com   
Issue Date: 05 June 2009
 Cite this article:   
TANG Dengshan,WU Hong. Research on tax revenue increasing faster than GDP increasing based upon industry structure[J]. Front Econ Chin, 2009, 4(2): 192-208.
 URL:  
http://academic.hep.com.cn/fec/EN/10.1007/s11459-009-0011-6
http://academic.hep.com.cn/fec/EN/Y2009/V4/I2/192
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