Regional Macro Tax Burden Affecting Factors And Changes In Analysis

The macro tax burden, the effective basis of tax policy, is always the focus problems which people care. Many scholars had further discussed in the relationship between macro tax burden and economic growth, the macro tax burden on current situation and its rationality as well. Therefore the relevant works were written.The text classified the basic theory of macro tax burden, regional macro tax burden and the present situation of our country, by horizontally and vertically comparison based on the regional history data, to study the effect of regional tax burden of various factors changes. Then taking Shanghai as an example, using the tax revenue caliber and some of the factors that can be quantitatively changes of Shanghai, making the future data simulation and quantitative analysis by using the dynamic computable general equilibrium model. This would further empirical explore the impact of various factors on the regional macro tax burden.Main content is as following: First, the introduction of the basic theory of macro tax burden and regional macro tax burden, including the global standards definition of tax burden level theory and the current tax burden of global countries; Second, the current status and influence factors analysis of our national macro tax burden and regional macro tax burden; Third, the introduction and framework of regional economic computable general equilibrium models; Fourth, the empirical simulation method based on Shanghai historical data and regional computable general equilibrium model, through some quantifiable influence factors change to understand the causes and fluctuant circumstance of regional macro tax burden.