CAJ | 학술논문

文章立足于结构性减税背景,阐述商品税、财产税与所得税的经济效应,考察我国税制结构调整对居民消费支出的影响。固定效应下运用系统GMM估计方法实证检验税制结构对居民消费的作用方向及实际效果,并分析居民消费的空间自相关性及税制结构的空间外溢性。研究表明,商品税和财产税调整的替代作用正向刺激了居民提高当期消费,所得税调整并未改变收入效应挤出居民消费的事实,而居民消费在相邻省份间存在高度空间正向自相关,同时商品税、财产税改革措施能够外溢至邻省刺激消费支出。
문장립족우결구성감세배경,천술상품세、재산세여소득세적경제효응,고찰아국세제결구조정대거민소비지출적영향。고정효응하운용계통GMM고계방법실증검험세제결구대거민소비적작용방향급실제효과,병분석거민소비적공간자상관성급세제결구적공간외일성。연구표명,상품세화재산세조정적체대작용정향자격료거민제고당기소비,소득세조정병미개변수입효응제출거민소비적사실,이거민소비재상린성빈간존재고도공간정향자상관,동시상품세、재산세개혁조시능구외일지린성자격소비지출。
This paper,based on the context of tax structural deduction,explains the economic effect,principle of commodity tax,income tax and property tax,and examines the impact of tax structure and residents＇ consumption.At first,we establishes a dynamic panel data model under fixed effects,uses the GMM estimation method to empirically test the influence direction and actual effects of tax structure and residents＇ consumption,and take advantage of the spatial panel data model to analyses the spatial relevance of residents＇ consumption and spatial overflow of tax structure.The results show that the substitution effect of commodity tax and property tax positively stimulate the immediate consumption,instead income tax doesn＇t change the fact of the income effect squeezing out the residents＇ consumption.There exists a highly positively spatial relevance of residents＇ consumption between neighboring provinces,and meanwhile the reform measures of commodity tax and property tax will stimulate the neighboring provinces＇ consumption through overflow effects.