Taxation and economic performance: Evidence from China

被引：4

作者：

Man, Joyce Yanyun ^{[1
,2
]}

Zheng, Xinye ^{[3
]}

Lang, Tao ^{[4
]}

机构：

[1] Peking Univ, PKU Lincoln Ctr, Coll Urban & Environm Sci, Beijing 100876, Peoples R China

[2] Peking Univ, Lincoln Inst, Ctr Urban Dev & Land Policy, Beijing 100876, Peoples R China

[3] Renmin Univ, Sch Econ, Beijing, Peoples R China

[4] Renmin Univ, Sch Management, Beijing, Peoples R China

来源：

SOCIAL SCIENCE JOURNAL | 2011年 / 48卷 / 03期

关键词：

INCREASING RETURNS; TAX RATES; GROWTH; POLICY; STATE;

D O I：

10.1016/j.soscij.2011.06.008

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

This paper empirically tests the effects of taxation on economic performance using prefectural level city and county data from China. Results based on cross-sectional data from over 200 prefectural cities in 2007 indicate that overall tax burden and tax structure affect economic performance. Specifically, tax burden has a negative correlation with economic activities. Empirical results from the analysis of disaggregated local data for over 2,000 counties in China also support the hypothesis that distortionary taxation lowers the economic activities. These findings provide empirical evidence from China on a negative relationship of the total tax burden with economic activities. (C) 2011 Western Social Science Association. Published by Elsevier Inc. All rights reserved.

引用

页码：553 / 559

页数：7