A Study on the Optimization of Tax Structure from the Perspective of Economic Growth
International Journal of Business and Economics Research
Volume 6, Issue 5, October 2017, Pages: 93-99
Received: Sep. 12, 2017; Published: Sep. 14, 2017
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Authors
Han Wu, The School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China
Ke Gao, The School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, China
Ming Chen, Center for China Fiscal Development, Central University of Finance and Economics, Beijing, China
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Abstract
The institution supply is an important dimension of China's supply-side reform, in which the reform and optimization of tax system structure is an important measure to promote economic growth. This paper first reviewed the literatures about how the tax structure influences economic growth. Then, this paper used the reform of Chinese tax system as a starting point for the study, measured nearly 20 years of HP and HHI index to reflect the changes in tax structure, and analyzed the difference between the direct tax and the indirect tax on the economic growth. Finally, on the basis of the empirical conclusion of this paper, it put forward the corresponding policy suggestions.
Keywords
Tax Structure, Economic Growth, Chinese Tax System
To cite this article
Han Wu, Ke Gao, Ming Chen, A Study on the Optimization of Tax Structure from the Perspective of Economic Growth, International Journal of Business and Economics Research. Vol. 6, No. 5, 2017, pp. 93-99. doi: 10.11648/j.ijber.20170605.12
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