摘要
文章界定了宏观税负测度的指标和公式,评价了目前我国宏观税负的水平,通过计量模型分析,得出了宏负每提高一个百分点使GDP增速下降0.02个百分点的结论。
This paper defines the objectives and formula for testing macro- tax- burden, assesses the current level of China's macrotax - burden, and, by mathematical model analysis, concludes that 1 percent increase of macro - tax - burden would cause 0. 02 percent decline of GDP growth rate.
出处
《山西财经大学学报》
2005年第4期35-38,共4页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金重点项目(70131002)