Author(s)

Feiyang Chang

School of Economics, Jinan University, Guangzhou, China.

As the most important part of local fiscal revenue, the local tax scale will have an impact on the local economy. This paper takes 343 cities in China as the research object, makes an empirical study about the impact of local taxation on economic growth. From the perspective of regional development, the effect of raising the scale of local tax on the economic growth in the eastern region is the largest, followed by the northeastern region and the central region, and the economic growth in the western region is the least significant.

Local Tax, Local Tax Revenue, Economic Growth

Chang, F. (2017) Local Tax Scale and Its Economic Effects in China. Modern Economy, 8, 445-457. doi: 10.4236/me.2017.83033.