Abstract：In recent years, more and more researches apply GDP tax burden rate to study China’s macro tax burden. However, the fact that GDP tax burden rate ignores country specific in GDP structure leads to the query of the credibility of these findings. Firstly, this article theoretically demonstrates the incomparability of GDP tax burden rate. Then, by selecting the data from 1965 to 2010 among 23 OECD countries, and applying panel data regression analysis, it empirically indicates that the major influential factors of GDP tax burden rate include the first industry as a proportion of GDP, the goods and services net export as a proportion of GDP, GDP per capita and so on. Finally, by employing the comparable macro tax burden index, it makes a comparison between China and other countries. This paper concludes that China’s macro tax burden has been underestimated and the large caliber macro tax burden is higher than those in America and Japan.
Keywords: Macro Tax Burden, GDP Tax Burden Rate, GDP Structure
source:Finance & Trade Economics ,No4,2014