TITLE:
Local Tax Scale and Its Economic Effects in China
AUTHORS:
Feiyang Chang
KEYWORDS:
Local Tax, Local Tax Revenue, Economic Growth
JOURNAL NAME:
Modern Economy,
Vol.8 No.3,
March
31,
2017
ABSTRACT: As the most important part of local fiscal revenue,
the local tax scale will have an impact on the local economy. This paper takes
343 cities in China as the research object, makes an empirical study about the impact
of local taxation on economic growth. From the perspective of regional
development, the effect of raising the scale of local tax on the economic
growth in the eastern region is the largest, followed by the northeastern
region and the central region, and the economic growth in the western region is
the least significant.