财经理论与实践Issue(2)：95-99,5.
税收政策影响居民消费水平的区域效应研究基于省级面板数据的分位数回归分析
Research on Regional Effects of Tax Policies on the Consumption Level of Residents-A Quantile Regression Analysis based on Provincial Panel Data
摘要
Abstract
Using the sample data from year 1 999 to 2012,this paper employs the spatial clus-tering analysis method to study the characteristics of spatial distribution of the provincial tax rev-enue in China,and analyzes the regional effects of tax level,tax structure and tax uncertainty on the consumption level of residents through the quantile regression model.The empirical result shows that under the assumption of parameters heterogeneity the tax burden crowds in the con-sumption level of residents while the tax uncertainty crowds it out.Besides,the effects of the commodity tax,income tax and property tax on the consumption level of residents present differ-ential regional spatial characteristics at various levels of tax revenue.关键词
居民消费/税收政策/区域效应/分位数回归Key words
Residents'consumption/Tax policies/Regional effects/Quantile regression分类
管理科学引用本文复制引用
刘建民,毛军,王蓓..税收政策影响居民消费水平的区域效应研究基于省级面板数据的分位数回归分析[J].财经理论与实践,2015,(2):95-99,5.基金项目
教育部博士点基金(20130161110044)、国家社科基金(14BJY159)、湖南省哲学社会科学基金(13JD09)、湖南省重点建设学科建设项目(湘教发[2011]76号) （20130161110044）
