Research on tax revenue increasing faster than GDP increasing based upon industry structure

Dengshan Tang () and Hong Wu ()
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Dengshan Tang: School of Economics and Management, Wuhan University, Wuhan 430072, China
Hong Wu: Economic and International Trade School, Zhejiang University of Finance and Economics, Hangzhou 310018, China

Frontiers of Economics in China-Selected Publications from Chinese Universities, 2009, vol. 4, issue 2, 192-208

Abstract: Recently, qualitative and comparatively simple positive research on tax revenue increase faster than that of GDP are mostly based upon some factors, such as economic growth, levy technology enhancement, difference between structure of GDP and that of tax, excessive increase of high-tax industries due to local governments¡¯ land-leasing behavior, etc. We firstly develop a theoretical model and responding algorithm about this phenomenon based on industry structure and their tax burden. Our model explicitly takes into account every industry¡¯s contribution to this phenomenon. We attempt to provide a path for explaining tax revenue increase faster than GDP increase and suggestion for forecasting the change of macro-tax burden.

Keywords: tax revenue increase; industrial structure; algorithm (search for similar items in EconPapers)
JEL-codes: E62 F14 H11 (search for similar items in EconPapers)
Date: 2009
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Citations: View citations in EconPapers (1)

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