【摘要】：該文基于效用函數(shù)理論分析了分項稅收對消費的影響機(jī)制,在此基礎(chǔ)之上使用小波多分辨率分析、向量自回歸模型、誤差修正模型等方法對這一影響機(jī)制進(jìn)行了實證研究。結(jié)果表明,不論是在短期還是在中長期,稅收對消費的影響均存在異質(zhì)性。在短期內(nèi)商品稅、所得稅和財產(chǎn)稅是消費變動的Granger原因,三者對消費的影響均呈現(xiàn)周期性的震蕩衰減趨勢。其中,商品稅對消費的影響最大,所得稅和財產(chǎn)稅次之。在中長期,商品稅、所得稅、財產(chǎn)稅和其他稅均與消費存在一階協(xié)整關(guān)系,財產(chǎn)稅對消費具有正向的擠入效應(yīng),而商品稅、所得稅和其他稅對消費則具有負(fù)向的擠出效應(yīng),且財產(chǎn)稅的擠入效應(yīng)大于其他三種稅收的擠出效應(yīng)。綜合而言,各種稅收對消費的中長期影響大于短期影響。
[Abstract]:Based on the utility function theory, this paper analyzes the influence mechanism of itemized tax on consumption. On this basis, we use wavelet multi-resolution analysis, vector autoregressive model, error correction model and other methods to make an empirical study on this mechanism. The results show that the influence of tax on consumption is heterogeneity in both short and long term. In the short term, commodity tax, income tax and property tax are the Granger reasons for the change of consumption. Among them, the impact of commodity tax on consumption is the largest, income tax and property tax second. In the medium and long term, there is a first order cointegration relationship between commodity tax, income tax, property tax and other taxes. Property tax has a positive crowding effect on consumption, while commodity tax, income tax and other taxes have negative crowding out effect on consumption. The crowding effect of property tax is larger than that of the other three kinds of tax. To sum up, the medium-to-long-term impact of various taxes on consumption is greater than that of the short-term.
【作者單位】： 西安交通大學(xué)經(jīng)濟(jì)與金融學(xué)院;
【基金】：陜西省社會科學(xué)基金項目“通貨膨脹預(yù)期的管理研究”(批準(zhǔn)文號:12D106)
【分類號】：F126.1;F812.42;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前4條

1 趙蓓;戰(zhàn)岐林;;稅收、政府支出與消費變動的關(guān)系——基于省際面板數(shù)據(jù)的實證分析[J];當(dāng)代財經(jīng);2010年11期

2 儲德銀;黃文正;;財政政策的非凱恩斯效應(yīng)[J];經(jīng)濟(jì)學(xué)動態(tài);2010年10期

3 王鑫;吳斌珍;;個人所得稅起征點變化對居民消費的影響[J];世界經(jīng)濟(jì);2011年08期

4 吳玉霞;周國富;;經(jīng)濟(jì)增長由投資拉動轉(zhuǎn)向消費拉動的現(xiàn)實選擇——基于稅收政策效應(yīng)的實證分析[J];統(tǒng)計與信息論壇;2008年01期

【共引文獻(xiàn)】

相關(guān)期刊論文 前10條

1 謝雯;羅新華;;關(guān)于杭州市促進(jìn)高校畢業(yè)生就業(yè)的財稅政策的若干思考[J];出國與就業(yè)(就業(yè)版);2010年14期

2 鄧力平;王智p，

本文編號：2427474