个人所得税、城镇居民收入与消费关系实证研究

运用动态计量方法对个人所得税和城镇居民收入对城镇居民消费的影响进行的实证分析表明:长期来看收入是影响城镇居民消费行为的主要因素,但由于平滑消费倾向、收支预期的不确定性,在短期城镇居民收入增加对消费的促进作用较小;在现阶段,由于个税相对规模、征收范围、征收率、纳税方式的制约,个人所得税并未真正成为制约城镇居民消费的因素;在长期城镇居民消费表现出棘轮效应。

An Empirical Study on the Relationship of Personal Income Tax,Urban Resident Income and Urban Resident Consumption

Using dynamic econometric methods, this paper studies the effect of income tax and urban resident income on urban resident consumption. The empirical analyses show that: in the long run, income is the major factor effecting on urban resident consumption, but because of smooth consumption and the uncertain expectancy of income and expenditure, in the short run, urban resident income has a little effect on the consumption;at the present stage, due to the constraint of relative size, collection scope, the rate...