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首页> 外文会议>Proceedings of ninth international forum - international trade and investment >Tax Structure and Household Consumption——Empirical Analysis Based on China's Provincial-level Panel Data
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Tax Structure and Household Consumption——Empirical Analysis Based on China's Provincial-level Panel Data

机译：税收结构与家庭消费-基于中国省级面板数据的实证分析

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摘要

This paper analyzes the current situation of China's tax structure and does empirical research the relationship between tax structure and the Household consumption in China based on 30-provincial panel data of tax structure and the provincial Household consumption from 1996 to 2009. The results showed that: First, the role that changes in tax structure plays on the household consumption is directly affected by the level of tax burden; Second, compared with the effects that the tax burden has on the household consumption, the tax structure adjust the household consumption weakly; Third, the main role of increasing the proportion of direct taxes is to smooth the household consumption. We believe that in order by increasing the proportion of direct taxes to promote the household consumption, China needs to reduce the tax burden; if to increase the proportion of direct taxes lead to rising tax burden, it will not bring a better household consumption rise effect.
机译：本文基于1996年至2009年的30个省级税收结构面板数据和省级居民消费数据，对中国税收结构的现状进行了分析，并对中国税收结构与家庭消费之间的关系进行了实证研究。结果表明：首先，税收结构变化对家庭消费的作用直接受到税收负担水平的影响。其次，与税收负担对家庭消费的影响相比，税收结构对家庭消费的调节较弱；第三，增加直接税比例的主要作用是使家庭消费趋于平稳。我们认为，为了通过增加直接税的比例来促进家庭消费，中国需要减轻税收负担。如果增加直接税的比例导致税收负担上升，也不会带来更好的家庭消费上升效果。

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