Startseite Indirect Tax Burden of Regional Residents: Study on Long Term MRIO Model
Artikel
Lizenziert
Nicht lizenziert Erfordert eine Authentifizierung

Indirect Tax Burden of Regional Residents: Study on Long Term MRIO Model

  • Wei Xi EMAIL logo , Yingqin Nie und Xiran Cheng
Veröffentlicht/Copyright: 27. Dezember 2019
Veröffentlichen auch Sie bei De Gruyter Brill

Abstract

Investigating the indirect tax burden of residents is an important way of understanding the effect of tax on income distribution and the tax burden transfer. In this paper, a long term MRIO model is constructed by using the regional input-output tables in China. We simulate the flow of value-added tax, consumption tax and business tax in different departments of 30 provinces (except Tibet) in mainland China from the perspective of rows in the IO table, we obtain the real burden of three indirect taxes on urban residents, and discuss the transfer of tax burden among regions. The conclusions are as follows: There are large differences in tax burden among regions. The real tax burden shifted from the eastern region to the middle and the western regions. Indirect tax aggravates the income inequality of urban residents in different regions. The indirect tax in China has a certain degree of regression. Based on the empirical analysis, we think the government should make the following policy changes: 1) Giving more consideration to the consumption terminals; 2) Adjusting preferential policies of regional taxation; 3) Increasing the amount of preferential policies for the western region.

References

[1] Schenk A, Thuronyi V, Cui W. Value added tax. Cambridge: Cambridge University Press, 2015.10.1017/CBO9781107337671Suche in Google Scholar

[2] Hamilton S. Exicise taxes with multiproduct transactions. American Economic Review, 2008, 99(1): 458–471.10.1257/aer.99.1.458Suche in Google Scholar

[3] Olatunji O C. A review of value added tax (VAT) administration in Nigeria. International Business Management, 2009, 3(4): 61–68.Suche in Google Scholar

[4] Saez E. Direct or indirect tax instruments for redistribution: Short-run versus long-run. Journal of Public Economics, 2004, 88(3–4): 503–518.10.1016/S0047-2727(02)00222-0Suche in Google Scholar

[5] Ufier A. Quasi-experimental analysis on the effects of adoption of a value added tax. Economic Inquiry, 2014, 52(4): 1364–1379.10.1111/ecin.12099Suche in Google Scholar

[6] Warren N. Australian tax incidence in 1975–76: Some preliminary results. Australian Economic Review, 1979, 12(3): 19–30.10.1111/j.1467-8462.1979.tb00227.xSuche in Google Scholar

[7] Scutella R. The final incidence of Australian indirect taxes. Australian Economic Review, 1999, 32(4): 349–368.10.1111/1467-8462.00123Suche in Google Scholar

[8] Rajemison H, Steven H, Stephrn D. Indirect tax incidence in madagascar: Updated estimates using the input-output table. CFNPP Working Paper, No.147, 2003.10.2139/ssrn.452120Suche in Google Scholar

[9] O’Donoghue C, Baldini M. Modeling the redistributive impact of indirect taxes on Europe: An application of EUROMOD. National University of Ireland Galway Working Papers, No.0077, 2004.Suche in Google Scholar

[10] Haughton J, Quan N, Bao N. Tax incidence in Vietnam. Asian Economic Journal, 2006, 20(2): 217–239.10.1111/j.1467-8381.2006.00231.xSuche in Google Scholar

[11] Jaroslav K, Pavel J. The analysis of tax burden on labor in the Czech Republic. Springer International Publishing, 2017.Suche in Google Scholar

[12] Madden D. An analysis of indirect tax reform in Ireland in the 1980s. Fiscal Studies, 1995, 16(1): 18–37.10.1111/j.1475-5890.1995.tb00215.xSuche in Google Scholar

[13] Decoster A, Van Camp G. Redistrinutive effects of the shift from personal income taxes to indirect taxes: Belgium 1988–93. Fiscal Studies, 2001, 22(1): 79–106.10.1111/j.1475-5890.2001.tb00035.xSuche in Google Scholar

[14] Kaplanoglou G D. Newberry. Indirect taxation in Greece: Evaluation and possible reform. International Tax and Public Finance, 2003, 10(5): 511–533.10.1023/A:1026102606063Suche in Google Scholar

[15] Rele H T. Measuring the lifetime redistribution achieved by Dutch taxation, taxation, cash transfer and non-cash benefits programs. Review of Income and Wealth, 2007, 53(2): 335–362.10.1111/j.1475-4991.2007.00233.xSuche in Google Scholar

[16] Roggeman A, Verleyen I, Van Cauuenberge P, et al. Impact of a common corporate tax base on the effective tax burden in Belgium. Journal of Business Economics and Management, 2014, 15(3): 530–543.10.3846/16111699.2013.807869Suche in Google Scholar

[17] Nerudova D, David P. Practical aspects of value added tax in the agricultural enterprises in the EU. Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, 2014, 55(6): 115–124.10.11118/actaun200755060115Suche in Google Scholar

[18] Ge M, Lin L, Zhao S P. Analysis of the import and export volume of China’s added value and its driving factors: An empirical study based on the MRIO model. International Trade Issue, 2015.Suche in Google Scholar

[19] Johnson R C, Noguera G. Accounting for intermediates: Production sharing and trade in value added. Journal of International Economics, 2012, 86(2): 224–236.10.1016/j.jinteco.2011.10.003Suche in Google Scholar

[20] Liu Y, Nie H F. The effect of indirect tax incidence on income distribution. Economic Research, 2004(5): 22–30.Suche in Google Scholar

[21] Jiang H, Yu H. The incidence analysis of consumption tax based on demand elasticity in China. Contemporary Finance and Economics, 2004(5): 32–35.Suche in Google Scholar

[22] Ping X Q, Liang S, et al. Research on the welfare effect of value-added tax and business tax. Economic Research, 2009(9): 43–55.Suche in Google Scholar

[23] Liu Q Z. The regressivity of indirect tax incidence and income inequality. Economic Management, 2011, 33(1): 166–171.Suche in Google Scholar

[24] Li Y. Measurement and evaluation of indirect tax burden rate of urban and rural residents. Journal of Zhongnan University of Economics and Law, 2016(4): 57–65+95.Suche in Google Scholar

[25] Lin Y. Empirical analysis of the reasons for the differences of tax burden between regions in China. Tax Research, 2009(8): 54–58.Suche in Google Scholar

[26] Huang X L. The difference of tax burden between regions and tax structure — The tax decomposition of regional taxation Gini coefficient. Economic System Reform, 2012(3): 112–116.Suche in Google Scholar

[27] Jiang P, Liang J J, Li X Y, et al. The spatial distribution characteristics and analysis of the differences of tax burden in China. Tax Research, 2017(6): 20–27.Suche in Google Scholar

[28] Gao S. Analyzing the influence of human-power capital on the departments at all levels of national economy based on input-output partially close model. Xi’an University of Architecture and Technology, 2004.Suche in Google Scholar

[29] Li J H. Structural decomposition analysis of the growth of China’s real estate sector based on partially closed input-output model. Systems Engineering — Theory & Practice, 2012, 32(4): 784–789.Suche in Google Scholar

[30] Chen Z, Long S B, Huang B. Eeffects of investment on consumption based on semi-closed model and multipliers analysis: Taking Beijing 42 sector input-output table as an example. Journal of Statistics and Information, 2014, 29(3): 47–52.Suche in Google Scholar

[31] Rose A, Miernyk W. Input-output analysis: The first fifty years. Economic Systems Research, 1989(1): 229–272.10.1080/09535318900000016Suche in Google Scholar

[32] Bjerkholt O, Kurz H D. Introduction: The history of input-output analysis, Leontief’s path and alternative tracks. Economic Systems Research, 2006(18): 331–333.10.1080/09535310601020850Suche in Google Scholar

[33] Tukker A, Dietzenbacher E. Global multiregional input-output frameworks: An introduction and outlook. Economic Systems Research, 2013(25): 1–19.10.1080/09535314.2012.761179Suche in Google Scholar

[34] Scutella R. The final incidence of Australian indirect taxes. Australian Economic Review, 1999, 32(4): 349–368.10.1111/1467-8462.00123Suche in Google Scholar

Received: 2019-01-27
Accepted: 2019-04-16
Published Online: 2019-12-27
Published in Print: 2019-12-18

© 2019 Walter De Gruyter GmbH, Berlin/Boston

Heruntergeladen am 21.9.2025 von https://www.degruyterbrill.com/document/doi/10.21078/JSSI-2019-568-16/html
Button zum nach oben scrollen