稳定税负约束下税率调整对居民消费的影响被引量：5

Influence of Tax Rate Adjustment on Resident Consumption Under the Constraint of Stable Tax Burden

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摘要文章构建具有城乡家庭异质性的DSGE模型,在宏观税负稳定的约束下,分析四种税率(消费税、进城务工人员劳动税、城镇居民劳动税和资本税)调整对城乡居民消费的影响。研究结果表明:第一,保证宏观税负水平不变,降低四种税率仍能促进居民消费,但对城镇和农村居民消费的影响具有差异性;第二,弱化城乡二元经济结构,可增强税率变动对城乡居民消费的影响,有助于缩小城乡消费差距;第三,降低消费税和进城务工人员劳动税,增加资本税和城镇居民劳动税,会降低城镇居民资本性收入,缩小城乡居民劳动性收入差距,使税收负担向城镇转移,具有缩小城乡消费差距的效果;第四,"提高直接税比重"的政策实施,相对于提高资本税和劳动税,以降低消费税为主要手段,既能促进总消费,又能缩小城乡消费差距和收入差距,能够发挥较优的政策效果。 This paper constructs a DSGE model with heterogeneity between urban and rural households,and analyzes the impact of four tax rates(consumption tax,labor tax for migrant workers,labor tax for urban residents and capital tax)adjustment on the consumption of urban and rural residents under the constraint of stable macro tax burden.The research results are shown as follows:First,if the macro tax burden level remains unchanged,the reduction of the four tax rates can still promote the consumption of residents,but the impact on the consumption of urban and rural residents is different.Second,weakening the urban-rural dual economic structure can enhance the impact of tax rate changes on the consumption of urban and rural residents and help narrow the consumption gap between urban and rural areas.Third,the reduction of consumption tax and labor tax for migrant workers in cities and the increase of capital tax and labor tax for urban residents will reduce the capital income of urban residents,narrow the labor income gap between urban and rural residents,shift the tax burden to urban and rural areas,and have the effect of narrowing the consumption gap between urban and rural areas.Fourth,compared with increasing capital tax and labor tax,the policy of“increasing the proportion of direct tax”with the reduction of consumption tax as the main means can not only promote total consumption,but also narrow the gap between urban and rural consumption and income,which can play a better policy effect.

作者王梦珂唐爽 Wang Mengke;Tang Shuang(School of Statistics,Tianjin University of Finance and Economics,Tianjin 300222,China;Postdoctoral Research Station,Zhengzhou Commodity Exchange,Zhengzhou 450018,China)

机构地区天津财经大学统计学院郑州商品交易所博士后科研工作站

出处《统计与决策》 CSSCI 北大核心 2021年第23期126-131,共6页 Statistics & Decision

关键词税率调整城乡居民消费 DSGE模型宏观税负稳定 tax rate adjustment consumption of urban and rural residents DSGE model stable macro tax burden

分类号 F810.4 [经济管理—财政学]