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Tax burden outlier inhibits the growth of small and micro enterprises. This paper introduces the risk allocation of tax burden to measure the tax burden outlier. Using a time-varying nonparametric benchmark and path model, this paper measures the tax risk allocation of 3552 small and micro enterprises in the credit insurance fund from January 2016 to August 2018. This paper explores the configuration of tax burden risk allocation and discusses the changes along time and with the addition of other variables. Finally, this paper gives an analysis of strategies to improve tax burden risk allocation. The results provide decision support for reducing the tax burden and promoting the growth of small and micro enterprises.

Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises