宏观税负的国际比较

Macro Tax Burdens in a Worldwide Context

本文首先对影响宏观税负的各种因素进行分析,并在此基础上,对世界上不同类型和不同收入水平国家的宏观税负进行比较研究,从而得出一些规律性的结论。

The article is a comparative study of macro tax burdens, dealing with different factors concerning the burdens. Some universal conclusions are reached about macro tax burden after a study on macro tax burdens of different types and in countries with different income level.