On the Public Revenues, Tax Structure and Economic Growth In China
研究了1999至2007年间中国宏观税负和税收结构对经济增长的影响，发现高税负显著降低了经济产出，其中营业税负效应最弱，个人所得税最强。
Both tax burden and tax structure have considerable impacts on economic growth. The macro-tax bur- den between year 1999 and 2007 was high in China. Exclude the positive effect of economic development on tax income, the rapid increase in tax income during this period significantly reduced the total economic output. A- mong major taxes, the negative effect on the economy of the business tax is the weakest, while that of the indi- vidual income tax is the strongest. In the short run, with a constant total tax income, increasing the business tax and reducing the individual income tax accordingly will boost the economic efficiency.