摘要
The paper discusses the relationship between taxes and economic growth while adj usting industrial,regional and ownership structure,conducts comparative analysis by using tax elasticity,tax burden and harmonious coefficient,considers that th e shift of economic structure is an important cause of tax change.The author thi nks that the current relationship between taxes and economic growth is generally harmonized,but unbalance exists between industries and regions.
The paper discusses the relationship between taxes and economic growth while adj usting industrial,regional and ownership structure,conducts comparative analysis by using tax elasticity,tax burden and harmonious coefficient,considers that th e shift of economic structure is an important cause of tax change.The author thi nks that the current relationship between taxes and economic growth is generally harmonized,but unbalance exists between industries and regions.
出处
《统计研究》
CSSCI
北大核心
2005年第1期20-24,共5页
Statistical Research
基金
国家社会科学基金项目 (0 4BTJ0 0 9)的研究成果之一。