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A New Perspective on Regional Tax Burden Differences in China

Author

Listed:
  • Xi Wei

    (Institute of National Accounts, Beijing Normal University, Beijing100875, China)

  • Xu Jun

    (Institute of National Accounts, Beijing Normal University, Beijing100875, China)

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.

Suggested Citation

  • Xi Wei & Xu Jun, 2017. "A New Perspective on Regional Tax Burden Differences in China," Journal of Systems Science and Information, De Gruyter, vol. 4(5), pages 391-407, October.
    • Handle: RePEc:bpj:jossai:v:4:y:2017:i:5:p:391-407:n:1
    DOI: 10.1515/JSSI-2016-391-17
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    References listed on IDEAS

    as
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    2. Joweria M. Teera & John Hudson, 2004. "Tax performance: a comparative study," Journal of International Development, John Wiley & Sons, Ltd., vol. 16(6), pages 785-802.
    3. Maria Melody Garcia & Christian Haldenwang, 2016. "Do Democracies Tax More? Political Regime Type and Taxation," Journal of International Development, John Wiley & Sons, Ltd., vol. 28(4), pages 485-506, May.
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