An Analysis of China's Tax Burden and Tax Reform

作者：Sun, Yudong; Chang, Chun

来源：International Conference on Management Innovation and Public Policy (ICMIPP), China,Chongqing, 2012-01-07 to 2012-01-08.

• Tax Misery Index
• tax burden
• policy adjustment

Through an analysis of Tax Misery Index, this paper shows the inadequacy of the Index and its inconvenience for ranking tax burden in china. Thus, we think that the Tax Misery Index is not a full reflection of a country's actual level of tax burden, though has its implication for a general understanding. We then described China's current rapid growth of tax revenue and specific characteristics of its tax burden, and through international comparisons, point out the trend of China's tax burden and the related tax reform.

• 出版日期2012
• 单位中国人民大学