| 调整个人储蓄利息所得税率对我国稳态人均消费的影响——基于拉姆齐模型的实证研究 |
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| 引用本文： | 尹音频,何辉.调整个人储蓄利息所得税率对我国稳态人均消费的影响——基于拉姆齐模型的实证研究[J].财经论丛,2009(3). |
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| 作者姓名： | 尹音频 何辉 |
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| 作者单位： | 1. 西南财经大学财税学院,四川,成都,610074
2. 安徽财经大学税务系,安徽,蚌埠,233030 |
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| 基金项目： | 国家社会科学基金，西南财经大学211工程基金 |
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| 摘 要： | 本文将利息税引入拉姆齐模型,求出稳态人均消费路径.利用经验数据动态模拟与实证分析,发现调整利息税率对我国人均消费的影响有两种效应:"从短期来看,降低利息税率将使人均消费减少;从长期来看,降低利息税率将提高我国稳态人均消费水平".因此,在当前急需拉动内需之时,我国不应降低而应提高利息税率.
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| 关 键 词： | 利息税 人均消费 有效资本 |
The Effect of Adjusting the Taxation Rate of Interest Income of Personal Saving on the Per Capita Consumption of China Under the Steady State of Economy the Empirical Study Based on Ramsey's Model |
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| YIN Yin-pin,HE Hui.The Effect of Adjusting the Taxation Rate of Interest Income of Personal Saving on the Per Capita Consumption of China Under the Steady State of Economy the Empirical Study Based on Ramsey's Model[J].Collected Essays On Finance and Economics,2009(3). |
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| Authors: | YIN Yin-pin HE Hui |
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| Institution: | 1.School of Public Finance and Taxation;Southwestern University of Finance and Economics;Chengdou 610074;China;2.Department of Taxation;Anhui University of Finance and Economics;Bengbu 233030;China |
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| Abstract: | In the paper,the interest taxation is introduced to the Ramsey model,and the saddle path of steady consumption is obtained.With the dynamic simulation of empirical data and empirical analysis,adjusting the interest taxation rate has two effects: in the short term,lowering interest taxation rate will reduce per capita consumption;in the long run,lowering interest taxation rate will raise steady-state per capita consumption.As a result,interest taxation rate should not be reduced,but be raised in the circumst... |
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| Keywords: | interest taxztion per capita consumption effective capital |
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