Analysis of the Impact of Resource Tax Burden on Regional Economy and Industrial Structure

摘要

This paper constructs a dynamic general equilibrium model of resource tax, exhaustible resource allocation and economic growth based on the exhaustion and scarcity of exhaustible resources, as well as the characteristics of negative externalities, and simulates the impact of resource tax burden on regional economic development and industrial structure. The study finds that according to the economic development level and industrial structure pattern of different regions, setting up differential resource tax burden can effectively control the supply and demand of exhaustible resources, and make a positive role in industrial structure adjustment.