对我国税收负担的实证分析

A Positive Analysis of the Tax Bearing in China

宏观税负是反映政府经济规模及政府干预市场能力大小的一个重要的宏观经济指标， 本文通过数学模型的建立， 借鉴国际经验， 科学地确定我国宏观税负的合理范围。

The macroscopic tax bearing is an extremely important macroeconomic index which reflects the government's economical scope and its ability in interveining markets.This academic paper will define the rational scope of the macroscopic tax bearing in China by means of establishing the mathematical models and using the international esperiences for reference.