关键词: 税负, 公共商品支出, 一般税税负, 一般公共商品支出

Abstract: Tax is the price of public goods, which is the basic principal to make sure the constraint relationship between the tax burden and the expenditure level of public goods in public budget. According to the universality of tax basis and benefit from public goods, tax can be divided into the general tax and the selected tax, and the public goods can be divided into the general public goods and the selected public goods as well. Therefore, a clear constraint mechanism can be built between the general tax and the general public goods as well as the selected tax and the selected public goods. With the empirical test, this paper finds that the elasticity of general public goods to general tax is comparatively small because of the lack of constraint mechanism in recent public budget system in China, and the tax competition further weakens the relationship between the general tax and the general public goods, which is an important reason why the private sector in China feel that the tax burden is too heavy.

Key words: Tax Burden, Expenditure of Public Goods, General Tax Burden, Expenditure of General Public Goods