An Empirical Analysis Of The Optimal Macro Tax Burden In China

The macro tax burden reflects the degree of distribution of a government's participation in national income,and is usually used to describe the overall tax burden level of a country.Its core is the tax issue,which reflects the concentration of the government on tax funds,and also shows the performance of the government's financial functions and the ability of the government to regulate and control macroscopically,which plays an important role in guiding the formulation of tax policy and the adjustment of the tax structure.There has been a lot of discussion about the relationship between macro tax burden and economic development.No matter whether the two is positive or negative,it further illustrates the close relationship between macro tax burden and economic growth.So what is the correlation between these two variables?And how the two are interacting with each other?Or there an optimal macro tax burden that allows economic growth to be optimal or suboptimal?If it exists,can we get an exact value?These studies play an important role in China's economic growth,the future development trend of macro tax burden and the change of tax policy.In this paper,the literature research on macro tax burden and economic growth is reviewed and analyzed.At the same time,the research direction and angle of scholars on macro tax burden are introduced in detail,and the related theories of tax burden theory in western countries and the theoretical methods of the optimal macro tax burden are briefly introduced.At the same time,the choice of macro tax burden indicators and the development stage of macro tax burden since China's reform and opening up were analyzed.On this basis,the macro tax burden of different chromatography developed countries and developing countries was deeply discussed and analyzed,and the change characteristics and development trend of macro tax burden in different levels and different stages of the same country were obtained.Next,the curve of tax rate and gross domestic product is introduced into the Laffer Curve,which provides a basis for the rationality of the existence of the optimal macro tax burden.Finally,on the basis of the Barro Model,we introduce several factors affecting the gross domestic product(GDP),namely,government purchase,investment and resident consumption.At the same time,based on the data of more than thirty years in China,model fitting and empirical analysis are carried out,and the best macro tax value of economic growth in China is obtained.Through the comparative analysis of horizontal and vertical,the invisible line between the developed and developing countries in the level of macro tax burden development and the common characteristics of the change of macro tax burden in different countries are obtained.At the same time,the change of Laffer Curve proves the possibility and rationality of the optimal macro tax burden.The final change of the barrow model proves the optimal macro tax burden that can make economic growth optimal or suboptimal.It provides an important reference for the direction and control of the further development of our macro tax burden,the reform of tax policy and the structure of the tax system,and the formulation of macro policies,as well as the significance of the study of macro tax burden or the optimal macro tax burden.