【摘要】 关于国家或地区宏观税负是否合理的争论一直存在。目前我国学者已经从理论上提出了一些判定宏观税负是否合理的标准,但是该领域仍旧缺乏实证研究。分析北京市宏观税负,将其与全国宏观税负、国际宏观税负进行比较研究,能够得出修正后的北京市宏观税负较为合理的结论。更多还原

【Abstract】 There is the debate whether the macro tax burden in one country or district is reasonable or not for long time. Some criteria to judge the reasonableness have been put forward by Chinese scholars at present. However,the empirical analysis in this field is rare. This paper investigates the macro tax burden in Beijing and compares it with those of national and international scope. The results show that the amended macro tax burden is relatively reasonable.更多还原