统计研究 ›› 2009, Vol. 26 ›› Issue (6): 23-28.

• 论文 • 上一篇    下一篇

调整利息税率对中国居民人均消费影响的实证分析—基于1985—2008年的经验数据

何辉 尹音频   

  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2009-06-15 发布日期:2009-06-15

The effect of adjusting the rate of interest income taxation to the per capita consumption in China: the empirical analysis based on the data from 1985 to 2008

  • Received:1900-01-01 Revised:1900-01-01 Online:2009-06-15 Published:2009-06-15

摘要: 本文通过所构建的居民消费效用函数模型,得到利息税率调整引起居民人均消费的变化量,并利用中国1985—2007年的数据估计出模型中的参数。通过实证分析发现:第一,调整利息税率对我国人均消费产生的收入效应大于替代效应;第二,调整利息税率对城镇和农村居民的人均消费影响的效应不同:提高利息税率对城镇居民人均消费产生的总效应相对较大,而降低利息税率对农村居民人均消费产生的总效应相对较大;第三,城镇居民消费时间偏好、储蓄效用因子大于农村居民的消费时间偏好和储蓄效用因子。

关键词: 利息税, 城镇居民, 农村居民, 人均消费

Abstract: In this paper, the author constuct the model of the consumer utility function, obtain per capita consumption’s changed volume which is caused by adjusting interest tax rate, and estimate the model parameters using of the data from 1985 to 2008. Through empirical analysis the author find three truth. First, adjusting the interest tax rate accrues the income effect to the per capita consumption is greater than the substitution effect in China. Second, the effect of the adjustment of interest tax rate on per capita consumption is different to urban and rural residents. Improving interest tax rate bring a relatively larger total effect on urban residents, reducing interest tax rate bring a relatively larger total effect on rural residents. Third, urban residents’ the time preference of consumption and the utility factor of saving is greater than rural residents’.


 

Key words: interest income taxation, urban residents, urban residents, the per capita consumption