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Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises

Author

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  • Bing Xu

    (Research Institute of Quantitative Economics, Zhejiang Gongshang University, Hangzhou 310018, China)

  • Lili Li

    (Research Institute of Quantitative Economics, Zhejiang Gongshang University, Hangzhou 310018, China)

  • Yan Liang

    (Research Institute of Quantitative Economics, Zhejiang Gongshang University, Hangzhou 310018, China)

  • Mohib Ur Rahman

    (Research Institute of Quantitative Economics, Zhejiang Gongshang University, Hangzhou 310018, China)

Abstract

Tax burden outlier inhibits the growth of small and micro enterprises. This paper introduces the risk allocation of tax burden to measure the tax burden outlier. Using a time-varying nonparametric benchmark and path model, this paper measures the tax risk allocation of 3552 small and micro enterprises in the credit insurance fund from January 2016 to August 2018. This paper explores the configuration of tax burden risk allocation and discusses the changes along time and with the addition of other variables. Finally, this paper gives an analysis of strategies to improve tax burden risk allocation. The results provide decision support for reducing the tax burden and promoting the growth of small and micro enterprises.

Suggested Citation

  • Bing Xu & Lili Li & Yan Liang & Mohib Ur Rahman, 2019. "Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises," Sustainability, MDPI, vol. 11(3), pages 1-20, January.
    • Handle: RePEc:gam:jsusta:v:11:y:2019:i:3:p:741-:d:202270
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    References listed on IDEAS

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    Cited by:

    1. Maribel Paredes-Torres & Ana del Rocío Cando-Zumba & José Varela-Aldás, 2022. "Income Tax for Microenterprises in the COVID-19 Pandemic: A Case Study on Ecuador," Sustainability, MDPI, vol. 14(5), pages 1-20, February.
    2. Katarzyna Grondys & Oliwia Ślusarczyk & Hafezali Iqbal Hussain & Armenia Androniceanu, 2021. "Risk Assessment of the SME Sector Operations during the COVID-19 Pandemic," IJERPH, MDPI, vol. 18(8), pages 1-19, April.
    3. Fuzhong Chen & Haifeng Li & Huini Wei & Wani Nelson, 2022. "The Ownership, Innovation, and Sustainable Development of Micro and Small Enterprises: Evidence of China," SAGE Open, , vol. 12(4), pages 21582440221, November.

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