At present,the heavy academic workload of middle school students is a common problem,which is still questioned by parents,concerned by the government,and hotly debated by society.This paper summarizes the following ei...At present,the heavy academic workload of middle school students is a common problem,which is still questioned by parents,concerned by the government,and hotly debated by society.This paper summarizes the following eight aspects:the difficult content of subject courses,excessive class hours,heavy homework burden,complicated exams,overwhelming study materials,fierce subject competition,prevalent off-campus tutoring,and poor physical and mental health.Recognizing these problems can help to optimize the education and teaching environment and achieve a sustainable enrollment rate.展开更多
After reviewing relevant theories,this article uses Barro’s tax-smoothing model to present an empirical analysis on China’s excess tax burden.Whilst providing an explanation for the abnormally high growth of tax rev...After reviewing relevant theories,this article uses Barro’s tax-smoothing model to present an empirical analysis on China’s excess tax burden.Whilst providing an explanation for the abnormally high growth of tax revenue,the author suggests further improvements to the tax regime,and in light of current tax policies and the new round of tax reforms,puts forward policy recommendations on how to realize tax-smoothing and reduce the excess tax burden for higher economic efficiency.展开更多
基金2023 Project of the National Office of Science Planning Project Management“Research on Effective Measures to Reduce the Heavy Workload of Middle School Students”(23BXJ32640)。
文摘At present,the heavy academic workload of middle school students is a common problem,which is still questioned by parents,concerned by the government,and hotly debated by society.This paper summarizes the following eight aspects:the difficult content of subject courses,excessive class hours,heavy homework burden,complicated exams,overwhelming study materials,fierce subject competition,prevalent off-campus tutoring,and poor physical and mental health.Recognizing these problems can help to optimize the education and teaching environment and achieve a sustainable enrollment rate.
文摘After reviewing relevant theories,this article uses Barro’s tax-smoothing model to present an empirical analysis on China’s excess tax burden.Whilst providing an explanation for the abnormally high growth of tax revenue,the author suggests further improvements to the tax regime,and in light of current tax policies and the new round of tax reforms,puts forward policy recommendations on how to realize tax-smoothing and reduce the excess tax burden for higher economic efficiency.
