Research on the Impact of Direct Taxation on Common Prosperity:Based on Provincial Panel Data
The article calculates the common prosperity index based on panel data from 30 provinces in China from 2012 to 2020,and studies the impact of direct taxation on common prosperity from both theoretical analysis and empirical testing.Research has found that increasing the proportion of direct taxes can promote the achievement of the goal of common prosperity.From a structural perspective,the promotion effect of personal income tax in income tax is more obvious.Therefore,China should further improve its tax system reform,enhance the efficiency of direct taxation,and play an important role in the process of common prosperity.
万方数据
维普
