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A New Perspective on Regional Tax Burden Differences in China

Xi Wei () and Xu Jun ()
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Xu Jun: Institute of National Accounts, Beijing Normal University, Beijing100875, China

Journal of Systems Science and Information, 2017, vol. 4, issue 5, 391-407

Abstract: Regional tax burden difference is related to regional sustainable development and social interests balance. Based on the calculation of the tax burden of 31 provinces and cities in 1995–2013, this paper puts forward that the over-statement of GDP is an important reason that causes the deviation of tax share and economic share. By using spatial econometric method, the results show that the economy as a whole is overvalued; investment in fixed assets, the proportion of secondary industry and state-owned economy have positive effects on regional GDP overestimated; per capita income and R&D have significantly negative effects on regional tax growth. Besides, the regional tax burden has spatial autocorrelation characteristic. This paper explains the abnormal difference of regional tax burden from a new perspective.

Keywords: tax burden; regional differences; GDP over-statement; spatial econometrics (search for similar items in EconPapers)
Date: 2017
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Handle: RePEc:bpj:jossai:v:4:y:2017:i:5:p:391-407:n:1