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《Journal of Shanghai University of Finance and Economics》 2011-01
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The Choice of Tax Rates in Resource Tax Reform:Analysis of CGE model

XU Xiaoliang(Business School,Hohai University,Jiangsu Nanjing 210098,China)  
Resource tax reform has been of great concern for a long time,but the majority of related researches focus on qualitative analyses,and lack quantitative studies,especially on resource tax rates.This paper introduces a resource account to CGE model and makes a quantitative analysis on the reasonable scope of optimal resource tax rates by enumeration.The results show that the reasonable arrangement of resource tax rates is beneficial to the effective increase in resource tax revenue,the reduction of resource consumption,and the promotion of sustainable economic development.
【Fund】: 河海大学“211”工程三期重点学科技术经济及管理“长三角区域基础设施建设投融资管理”项目
【CateGory Index】: F812.42
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