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Ma, S.Y. (2001) Local Taxation and the Development of the Western Region: An Empirical Analysis of Marginal Tax Rate and Regional Economic Development. International Taxation in China, No. 1, 7-10.

has been cited by the following article:

• 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.