我国宏观税负国际比较:一种基于可比性的分析  

International Comparison of the Macro Tax Burden in China:An Analysis Based on Comparability

作　　者：董根泰[1] 

机构地区：[1]浙江财经大学财政与公共管理学院

出　　处：《财贸经济》2014年第4期30-37,共8页Finance & Trade Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目"促进经济发展方式转变的地方财税体制改革研究"(12JZD032)的资助

摘　　要：近年来,采用GDP税负率指标研究我国宏观税负的文献越来越多,但由于GDP税负率忽略了GDP构成的国别差异,其结论的可信度受到质疑。本文首先从理论上论证GDP税负率的不可比性。然后选取23个OECD成员国1965—20lO年数据,通过面板数据模型回归分析,实证了影响一国宏观税负水平的主要因素包括第一产业占GDP比重、货物与服务净出口额占GDP比重、货劳税收入占总税收比重、人均GDP等。最后,采用可比性宏观税负指标进行中外比较。结果发现,我国宏观税负被低估了,大口径宏观税负已经高于美国和日本。In recent years, more and more researches apply GDP tax burden rate to study China＇s macro tax burden. However, the fact that GDP tax burden rate ignores national differences in GDP structure results in the query of the credibility of these findings. Firstly, this paper theoretically demonstrates the incomparability of GDP tax burden rate. Then, by selecting the data from 1965 to 2010 among 23 OECD countries, and applying panel data regression analysis, this paper empirically indicates that the major influential factors of GDP tax burden rate include the proportion of primary industry in GDP, portion of net exports of goods and services in GDP, GDP per capita and so on. Finally, by employing the comparable macro tax burden index, this paper makes a comparison between China and other countries. This paper concludes that China＇s macro tax burden has been underestimated and the large-caliber macro tax burden is higher than those in America and Japan.

关 键 词：宏观税负 GDP税负率 GDP构成 

分 类 号：F812.42[经济管理—财政学]