基于税收超额负担国际比较的中国税收分析  

An Analysis of China Tax Revenue based on International Comparison of Excess Burden

作　　者：刘振亚[1] 陈宇[1] 

机构地区：[1]中国人民大学财政金融学院,北京100872

出　　处：《商业研究》2013年第8期135-138,共4页Commercial Research

基　　金：教育部人文社会科学重点研究基地重大项目;项目编号:2009JJD790050

摘　　要：在我国税收规模连年高速增长、税收负担是否过重热议的背景下,本文使用GTAP模型,从税收超额负担的视角测算了中美等5国的税收超额负担,并对其进行分解比较,得出结论:中国的税收超额负担处于中等水平;从直接税和间接税的分类来看,中国等间接税为主体的国家适当提高直接税的比例可增加社会总体福利。This paper uses the GTAP model to estimate the marginal excess welfare burden of tax in China,USA et al,under the background of the rapid growing tax revenue and tax burden in China.The result implies that China＇s tax excess burden is in the medium level.From the perspective of the classification of direct tax and indirect tax,the country relying mainly on indirect taxes such as China increasing the proportion of direct tax can increase social welfare as a whole.

关 键 词：税收 超额负担 GTAP 国际比较 

分 类 号：F810.42[经济管理—财政学]