民生财政、税制结构与城乡居民消费差距

发布时间：2018-01-19 19:36

本文关键词： 民生财政税制结构消费差距　出处：《经济问题探索》2015年07期 　论文类型：期刊论文

【摘要】：财政政策是政府调节经济的重要手段。在分析民生财政、税制结构对城乡居民消费作用机制的基础上,利用1998—2012年的数据,通过构建动态面板模型、空间面板模型以及面板向量自回归模型从时空两个维度实证检验民生财政以及税制结构对城乡居民消费差距的影响程度和路径。研究表明:扩大民生财政支出能够有效缩小城乡居民消费差距,而以间接税为主体的税制结构不利于缩小城乡居民消费差距。政府在调节城乡居民消费差距时,一方面要扩大民生财政支出,另一方面要调整税制结构,缩小间接税税收占比。此外,城乡居民消费差距在时间上具有自我扩大的动态效应,在空间上呈"块块"分布特征,宜尽早着手调节。
[Abstract]:Fiscal policy is an important means for the government to adjust the economy. On the basis of analyzing the mechanism of public finance and tax system structure on the consumption of urban and rural residents, the data from 1998 to 2012 are used. By building a dynamic panel model. The spatial panel model and the panel vector autoregressive model empirically test the influence degree and path of people's livelihood finance and tax system structure on the consumption gap between urban and rural residents from two dimensions of time and space. Expanding the expenditure on people's livelihood can effectively reduce the gap between urban and rural residents' consumption. The tax structure with indirect tax as the main body is not conducive to reducing the consumption gap between urban and rural residents. When the government adjusts the consumption gap between urban and rural residents, on the one hand, it should expand the financial expenditure of people's livelihood, on the other hand, it should adjust the structure of tax system. In addition, the consumption gap between urban and rural residents has the dynamic effect of self-expanding in time, and the spatial distribution is "block", which should be adjusted as soon as possible.
【作者单位】：重庆大学;重庆师范大学;
【基金】：国家社科基金重点项目:动态公平视角下政府调节收入分配格局的理论与实证研究,项目编号(13AJY006),项目主持人:李敬
【分类号】：F812;F126.1
【正文快照】： 一、引言自2008年国际金融危机爆发以来,我国一直依靠投资驱动和出口拉动的经济增长模式受到严重挑战,扩大内需、特别是提高城乡居民的消费需求成为拉动经济增长的重要引擎,李克强总理在2014年政府工作报告中明确提出要充分发挥消费对经济发展的基础作用。事实上,目前我国不仅

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