财经理论与实践Issue(4)：101-106,6.
结构性减税背景下税制调整与居民消费
Tax Structure and Residents'Consumption in the Context of Structural Tax Deduction
摘要
Abstract
This paper,based on the context of tax structural deduction,explains the economic effect,principle of commodity tax,income tax and property tax,and examines the impact of tax structure and residents'consumption.At first,we establishes a dynamic panel data model under fixed effects,uses the GMM estimation method to empirically test the influence direction and ac-tual effects of tax structure and residents'consumption,and take advantage of the spatial panel data model to analyses the spatial relevance of residents'consumption and spatial overflow of tax structure.The results show that the substitution effect of commodity tax and property tax posi-tively stimulate the immediate consumption,instead income tax doesn't change the fact of the in-come effect squeezing out the residents'consumption.There exists a highly positively spatial rele-vance of residents'consumption between neighboring provinces,and meanwhile the reform meas-ures of commodity tax and property tax will stimulate the neighboring provinces'consumption through overflow effects.关键词
税制结构/结构性减税/居民消费Key words
Fax structure/Tax structural deduction/Residents'consumption分类
管理科学引用本文复制引用
谭光荣,刘钊..结构性减税背景下税制调整与居民消费[J].财经理论与实践,2015,(4):101-106,6.基金项目
国家自然科学基金(71373073) （71373073）
