稅收是為了支持國家中的若干經(jīng)濟(jì)活動所必需的一種規(guī)范形式,增加稅收是提高政府收入的最佳途徑。稅收是政府獲取收入的一個重要來源,也是個人或組織對政府的一項(xiàng)金錢負(fù)債。稅收的主要目的是為公共支出提供資金支持,同時也被用來實(shí)現(xiàn)其他目標(biāo),例如,平衡和處理經(jīng)濟(jì)中的社會與金融問題。稅收是具有一定強(qiáng)制性的,任何國家的人民都必須支付,以確保政府能夠提供公共物品以及好的商品和服務(wù),例如教育、醫(yī)療,稅收還可促進(jìn)經(jīng)濟(jì)增長,取得長足的進(jìn)步,并且可以使經(jīng)濟(jì)得以穩(wěn)定。本文研究了直接稅及其對經(jīng)濟(jì)增長的影響,并且分析了個人所得稅的征收對家庭消費(fèi)支出的影響。這是一個對中國和巴基斯坦的比較研究。本文采取三個不同的模型進(jìn)行實(shí)證分析。第一個模型研究了個人所得稅、企業(yè)所得稅、通貨膨脹、撫養(yǎng)比和投資這四個方面分別對中國和巴基斯坦經(jīng)濟(jì)增長的影響。但第二個模型研究了個人所得稅和企業(yè)所得稅對兩國經(jīng)濟(jì)增長的綜合影響。在第一個模型中,我們將個人和企業(yè)所得稅合并,然后檢驗(yàn)其對經(jīng)濟(jì)增長的影響。第三個模型研究了個人所得稅、通貨膨脹、居民可支配收入以及儲蓄對中國和巴基斯坦的居民消費(fèi)支出的影響。根據(jù)數(shù)據(jù)的可得性,我們選取的是1986～2015年之間的年... 

【文章來源】：山東大學(xué)山東省 211工程院校 985工程院校 教育部直屬院校

【文章頁數(shù)】：138 頁

【學(xué)位級別】：博士

【文章目錄】：
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
學(xué)位論文評閱及答辯情況表


【參考文獻(xiàn)】：
期刊論文
[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)



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