结构性减税背景下税制调整与居民消费

发布时间：2018-05-26 21:26

本文选题：结构性减税 + 税制改革　；参考：《社会科学文摘》2016年01期

【摘要】：正背景与文献综述经济增长缓行下协调结构性减税与居民消费的关系,是我国政府和学术界亟待深入解决的重要问题。对税制结构、税收政策与居民消费的关系,国内很多学者从各个角度进行了深入探究。储德银(2012)将所得税、商品税与财产税作为关键变量,采用动态面板模型实证分析税制调整对居民消费的结构效应,得出财产税挤入居民消费需求、商品税和所得税挤出居民消费需求的结论。李香菊(2013)则是基于协整分析和向量误差修正模型,采用长
[Abstract]:The positive background and literature review on the coordination of the relationship between structural tax reduction and residents' consumption under the slow economic growth is an important issue that needs to be solved in depth by our government and academic circles. The relationship between tax system structure, tax policy and resident consumption has been deeply explored by many domestic scholars from various angles. Taking income tax, commodity tax and property tax as key variables, the paper empirically analyzes the structural effect of tax system adjustment on residents' consumption by using dynamic panel model, and concludes that property tax is crowded into residents' consumption demand. The conclusion that commodity tax and income tax squeeze out the consumption demand of residents. Li Xiangzhu 2013) is based on cointegration analysis and vector error correction model.
【作者单位】：湖南大学经济与贸易学院;
【分类号】：F812.42;F126.1

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