内生增长、税率结构与中国居民消费

发布时间：2018-01-26 10:45

  本文关键词： 税率结构 内生增长模型 居民消费 数值模拟　出处：《中国科学技术大学学报》2017年03期 　论文类型：期刊论文

【摘要】：扩展了Milesi-Ferretti和Roubini的理论模型,在其基础上将资本收入税率、劳动收入税率、消费支出税率嵌入到内生增长模型中,研究了税率结构与居民消费之间的动态关系,通过Hamilton函数法得到了消费增长率与各参数的显式关系,并且通过数值模拟得到了税率结构与消费增长率的关系.基于中国2002~2013年31个省的面板数据,考察了税率结构对居民消费的影响,经验研究发现:劳动收入税率对居民消费有显著的正向影响,资本收入税率、消费支出税率对居民消费有显著的负向影响,即劳动收入税率挤入居民消费,资本收入税率、消费支出税率均挤出居民消费.
[Abstract]:The theoretical model of Milesi-Ferretti and Roubini is extended to embed capital income tax rate, labor income tax rate and consumer expenditure tax rate into endogenous growth model. The dynamic relationship between tax rate structure and resident consumption is studied, and the explicit relationship between consumption growth rate and each parameter is obtained by Hamilton function method. The relationship between tax structure and consumption growth rate is obtained by numerical simulation. Based on the panel data of 31 provinces from 2002 to 2013, the influence of tax rate structure on resident consumption is investigated. The empirical study shows that the labor income tax rate has a significant positive impact on residents' consumption, while the capital income tax rate and the consumption expenditure tax rate have a significant negative impact on the residents' consumption, that is, the labor income tax rate is crowded into the residents' consumption. Capital income tax rate, consumption expenditure tax rate all crowd out resident consumption.
【作者单位】： 中国科学技术大学管理学院;安徽建筑大学管理学院;
【基金】：国家自然科学基金(71573240)资助
【分类号】：F126.1;F812.42
【正文快照】： 0引言消费是拉动经济增长的重要动力之一,不仅是增进需求的有效方法和主流力量,也是经济发展的最终引擎.税收作为重要的财政工具,在引导居民消费方面有很大的作用.近年来对税收与居民消费问题的研究越来越多,使得这一问题再度趋热.首先,由于税收对居民消费的影响机理十分复杂,，

本文编号：1465387