本文分析了1995~2009年OECD国家的税收结构随经济发展而发生的变化。研究发现,用人均GDP衡量的经济增长对OECD国家的税收结构没有显著影响,而旅游收支、失业率和资本形成等代表经济结构的变量以及代表政府政策取向的政策变量对税收结构的影响显著。从总体来看,OECD国家的税收结构目前处于稳定状态,开始于20世纪70年代的发达国家税制结构改革已基本完成,＂双主体＂的税制结构已基本形成。%this paper studies the change of OECD countries tax structure with the development of economy from 1995 to 2009.Found that the development of economy measured by GDP per capita has no significant effect on tax structure,however,economic structure measured by revenue and expenditure of tourism,unemployment rate and capital formation has a significant effect on tax structure along with the policy.Generally,tax structure of OECD countries is stable,the reform of tax structure started from 1970s is basically completed,the double-principle tax system is founded.
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