金融危机以来世界各国宏观税负变化分析及基本结论

An Analysis and Basic Conclusions on the Development of Macro Tax Burden Worldwide since the Current Financial Crisis

世界各国宏观税负变化情况一直广受关注。合理的宏观税负水平对于保证政府履行其职能所需的财力,发挥税收的经济杠杆作用有着重要意义。本文对世界主要发达国家和发展中国家在2007-2011年的宏观税负变化情况进行了分析,并得出了一些基本结论。

The development of macro tax burden worldwide has been widely concerned.Reasonable macro tax burden is of great importance to ensure financial resources of the government needed to perform duties and further exert the function of taxation as economic levers. This paper analyzes the change of macro tax burden in major developed countries and developing countries in the period from 2007 to 2011, and comes up with some basic conclusions.