Direct Tax and Its Influence on Economic Growth and Househol
发布时间：2021-04-19 13:14
税收是为了支持国家中的若干经济活动所必需的一种规范形式,增加税收是提高政府收入的最佳途径。税收是政府获取收入的一个重要来源,也是个人或组织对政府的一项金钱负债。税收的主要目的是为公共支出提供资金支持,同时也被用来实现其他目标,例如,平衡和处理经济中的社会与金融问题。税收是具有一定强制性的,任何国家的人民都必须支付,以确保政府能够提供公共物品以及好的商品和服务,例如教育、医疗,税收还可促进经济增长,取得长足的进步,并且可以使经济得以稳定。本文研究了直接税及其对经济增长的影响,并且分析了个人所得税的征收对家庭消费支出的影响。这是一个对中国和巴基斯坦的比较研究。本文采取三个不同的模型进行实证分析。第一个模型研究了个人所得税、企业所得税、通货膨胀、抚养比和投资这四个方面分别对中国和巴基斯坦经济增长的影响。但第二个模型研究了个人所得税和企业所得税对两国经济增长的综合影响。在第一个模型中,我们将个人和企业所得税合并,然后检验其对经济增长的影响。第三个模型研究了个人所得税、通货膨胀、居民可支配收入以及储蓄对中国和巴基斯坦的居民消费支出的影响。根据数据的可得性,我们选取的是1986～2015年之间的年...
【文章来源】：山东大学山东省 211工程院校 985工程院校 教育部直属院校
【文章页数】：138 页
【学位级别】：博士
【文章目录】：
ACKNOWLEDGEMENT
摘要
ABSTRACT
CHAPTER 1 INTRODUCTION
1.1. Background of the Study
1.2. History of Taxation in Pakistan
1.2.1. Fiscal Policy Development
1.3. History of Taxation in China
1.4 Taxation Structure of Pakistan and China
1.4.1. Personal and Corporate Income Tax Structure in China and Pakistan
1.5. How taxes affect an economy?
1.6. Tax to GDP Ratio in Pakistan and China
1.7. Tax and Economic Growth
1.8. Theoretical Framework
1.8.1. How changes in tax affect economic growth?
1.8.1.1. Exogenous growth （Taxes and factor accumulation）
1.8.1.2. Endogenous growth
1.9. Why there is a difference between Pakistan and China in the way that taxes affecteconomic growth?
1.10. Household Consumption Expenditures
1.12. Motivation of study
1.13. Significance of the Study
1.14. Objectives of the Study
CHAPTER 2 LITERATURE REVIEW
2.1. Introduction
2.2. Theoretical Literature
2.2.1 Theories of Taxation and Economic Growth
2.2.1.1. Solow's Theory of Economic Growth
2.2.1.2. Endogenous Growth Model
2.2.1.3. Exogenous Growth Model
2.3. Empirical Literature Review
2.4. Empirical Literature on Personal Income Tax and Household ConsumptionExpenditures
CHAPTER 3 DATA AND METHODOLOGY
3.1. Introduction
3.2. Data and Variables Description
3.2.1. Real GDP per capita （RGDP）
3.2.2. Personal Income Tax & Corporate Income Tax
3.2.3. Consumer price Index （CPI）
3.2.4. Dependency Ratio （DEP）
3.2.5. Investment
3.2.6. Household Consumption Expenditures （HCE）
3.2.7. Disposable Income （DY）
3.2.8. Savings （SAV）
3.3. Theoretical framework
3.4. Specification of the Models
3.4.1. Economic Growth Model
3.4.2. Household Consumption Expenditure Model
3.5. Hypothesis
3.6. Estimation Technique
3.6.1. Unit Root Test
3.6.2. Co-Integration
3.6.3. Johansen Approach to co-integration
3.6.3.1. Maximum Eigen value Test
3.6.3.2. Trace Test
3.6.4. Bound Test
3.6.5. Lag Selection Criteria
3.6.5.1. Schwarz Information Criteria （SIC）/Bayes Information Criteria （BIC）
3.6.5.2. Akaik Information Criteria （AIC）
3.7. Autoregressive Distributed Lag （ARDL） approach
3.7.1. The Long Run Coefficients of ARDL approach
3.8. Error Correction Model ECM)
3.8.1. The Short Run ARDL Model
3.9. Stability Test
3.9.1. Recursive Residuals and the CUSUM Test
CHAPTER 4 RESULTS AND DISCUSSION
4.1. Introduction
4.2. Descriptive/Summary Statistics of Variables
4.3. Economic Growth Model
4.3.1. Augmented Dickey Fuller （ADF） Test
4.3.2. ARDL approach to co-integration
4.3.3. Bound Test
4.4. The Combine Model of Taxation
4.4.1. Augmented Dickey Fuller （ADF） Test
4.4.2. Johansen's co-integration technique
4.5. Household Consumption Expenditure Model
4.5.1. Augmented Dickey Fuller （ADF） Test
4.5.2. ARDL approach to Co-integration
4.5.3. Bound Test
4.6. Stability Tests
CHAPTER 5SUMMARY, CONCLUSION, POLICY IMPLICATION ANDLIMITATIONS OF STUDY
5.1. Summary
5.2. Conclusion
5.3. Policy Implication
5.4. Limitations of Study
REFERENCES
学位论文评阅及答辩情况表
【参考文献】：
期刊论文
[1]Difference of Urban-rural Residents’ Income and Consumption in Chongqing City from 2000 to 2009[J]. ZHU Yun1,JIN Di2 1.Chongqing Education College,Chongqing 400044,China;2.School of Trade and Administration,Chongqing University,Chongqing 400044,China. Asian Agricultural Research. 2011(05)
本文编号：3147620
【文章来源】：山东大学山东省 211工程院校 985工程院校 教育部直属院校
【文章页数】：138 页
【学位级别】：博士
【文章目录】：
ACKNOWLEDGEMENT
摘要
ABSTRACT
CHAPTER 1 INTRODUCTION
1.1. Background of the Study
1.2. History of Taxation in Pakistan
1.2.1. Fiscal Policy Development
1.3. History of Taxation in China
1.4 Taxation Structure of Pakistan and China
1.4.1. Personal and Corporate Income Tax Structure in China and Pakistan
1.5. How taxes affect an economy?
1.6. Tax to GDP Ratio in Pakistan and China
1.7. Tax and Economic Growth
1.8. Theoretical Framework
1.8.1. How changes in tax affect economic growth?
1.8.1.1. Exogenous growth （Taxes and factor accumulation）
1.8.1.2. Endogenous growth
1.9. Why there is a difference between Pakistan and China in the way that taxes affecteconomic growth?
1.10. Household Consumption Expenditures
1.12. Motivation of study
1.13. Significance of the Study
1.14. Objectives of the Study
CHAPTER 2 LITERATURE REVIEW
2.1. Introduction
2.2. Theoretical Literature
2.2.1 Theories of Taxation and Economic Growth
2.2.1.1. Solow's Theory of Economic Growth
2.2.1.2. Endogenous Growth Model
2.2.1.3. Exogenous Growth Model
2.3. Empirical Literature Review
2.4. Empirical Literature on Personal Income Tax and Household ConsumptionExpenditures
CHAPTER 3 DATA AND METHODOLOGY
3.1. Introduction
3.2. Data and Variables Description
3.2.1. Real GDP per capita （RGDP）
3.2.2. Personal Income Tax & Corporate Income Tax
3.2.3. Consumer price Index （CPI）
3.2.4. Dependency Ratio （DEP）
3.2.5. Investment
3.2.6. Household Consumption Expenditures （HCE）
3.2.7. Disposable Income （DY）
3.2.8. Savings （SAV）
3.3. Theoretical framework
3.4. Specification of the Models
3.4.1. Economic Growth Model
3.4.2. Household Consumption Expenditure Model
3.5. Hypothesis
3.6. Estimation Technique
3.6.1. Unit Root Test
3.6.2. Co-Integration
3.6.3. Johansen Approach to co-integration
3.6.3.1. Maximum Eigen value Test
3.6.3.2. Trace Test
3.6.4. Bound Test
3.6.5. Lag Selection Criteria
3.6.5.1. Schwarz Information Criteria （SIC）/Bayes Information Criteria （BIC）
3.6.5.2. Akaik Information Criteria （AIC）
3.7. Autoregressive Distributed Lag （ARDL） approach
3.7.1. The Long Run Coefficients of ARDL approach
3.8. Error Correction Model ECM)
3.8.1. The Short Run ARDL Model
3.9. Stability Test
3.9.1. Recursive Residuals and the CUSUM Test
CHAPTER 4 RESULTS AND DISCUSSION
4.1. Introduction
4.2. Descriptive/Summary Statistics of Variables
4.3. Economic Growth Model
4.3.1. Augmented Dickey Fuller （ADF） Test
4.3.2. ARDL approach to co-integration
4.3.3. Bound Test
4.4. The Combine Model of Taxation
4.4.1. Augmented Dickey Fuller （ADF） Test
4.4.2. Johansen's co-integration technique
4.5. Household Consumption Expenditure Model
4.5.1. Augmented Dickey Fuller （ADF） Test
4.5.2. ARDL approach to Co-integration
4.5.3. Bound Test
4.6. Stability Tests
CHAPTER 5SUMMARY, CONCLUSION, POLICY IMPLICATION ANDLIMITATIONS OF STUDY
5.1. Summary
5.2. Conclusion
5.3. Policy Implication
5.4. Limitations of Study
REFERENCES
学位论文评阅及答辩情况表
【参考文献】：
期刊论文
[1]Difference of Urban-rural Residents’ Income and Consumption in Chongqing City from 2000 to 2009[J]. ZHU Yun1,JIN Di2 1.Chongqing Education College,Chongqing 400044,China;2.School of Trade and Administration,Chongqing University,Chongqing 400044,China. Asian Agricultural Research. 2011(05)
本文编号：3147620
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