Dissertation > Economic > Fiscal, monetary > Finance, the state's financial

Research into the Relationship between American Macro Tax Burden and Economic Growth

Author NaMing
Tutor LiShuXia
School Harbin Institute of Technology
Course World economy
Keywords macro tax burden economic growth optimal tax rate
CLC F817.12
Type Master's thesis
Year 2006
Downloads 485
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Tax burden, which is the measure of taxes borne by taxpayers, reflects the tax distribution in terms of social products of a certain period between the government and taxpayers. The degree of tax burden can be studied in macro and micro methods. In respect of macro method, we study tax as a whole or study the tax burden degree of the national economy. The index, which reflects the overall tax burden in a country, is called macro tax burden. The height of macro tax burden indicates the concentration of distribution of national economy by the government as well as the intensity of social and economic function and financial function. The height of macro tax burden is not only the dependence of specific tax policies made by the government but also the overall expression of carryout of the tax policies.To pursue economic growth is the key objective of macroeconomic policy of a modern government. The factors driving or restricting the economic growth can be classified as two categories: one is the market mechanism force, which is an internal factor influencing economic growth; the other is macroeconomic policy force of government, which is the external factor influencing economic growth. Appropriate governmental macroeconomic policy can have an effect of improving economic growth. In this regard, many economic growth theories are concerned with governmental tax policy that is an important issue. Tax is used as a basic measure by the government to collect revenue to allocate resources, and tax has widespread influence on companies, individuals and economy. Government levies taxes so as to influence taxpayers’ options of consumption, saving, investment and labor, and to influence economic growth at the end. Therefore, tax burden is not only the key issue of tax system and tax policy but also one of the key issues of social and economic life.The United States of America is a country with the greatest national power across the world, and its macro tax burden and economic growth have close relationship all along. In the early 21 century, to stimulate the national economic growth, America carried out the policy of tax reduction on a large scale, which led to the great change of its macro tax burden and GDP growth rate. However, in

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