本文選題：結(jié)構(gòu)性減稅 + 稅制改革��； 參考：《社會(huì)科學(xué)文摘》2016年01期

【摘要】：正背景與文獻(xiàn)綜述經(jīng)濟(jì)增長(zhǎng)緩行下協(xié)調(diào)結(jié)構(gòu)性減稅與居民消費(fèi)的關(guān)系,是我國(guó)政府和學(xué)術(shù)界亟待深入解決的重要問題。對(duì)稅制結(jié)構(gòu)、稅收政策與居民消費(fèi)的關(guān)系,國(guó)內(nèi)很多學(xué)者從各個(gè)角度進(jìn)行了深入探究。儲(chǔ)德銀(2012)將所得稅、商品稅與財(cái)產(chǎn)稅作為關(guān)鍵變量,采用動(dòng)態(tài)面板模型實(shí)證分析稅制調(diào)整對(duì)居民消費(fèi)的結(jié)構(gòu)效應(yīng),得出財(cái)產(chǎn)稅擠入居民消費(fèi)需求、商品稅和所得稅擠出居民消費(fèi)需求的結(jié)論。李香菊(2013)則是基于協(xié)整分析和向量誤差修正模型,采用長(zhǎng)
[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.
【作者單位】： 湖南大學(xué)經(jīng)濟(jì)與貿(mào)易學(xué)院;
【分類號(hào)】：F812.42;F126.1

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