The Impact of Tax Structure on Residents’ Consumption in China

DOI

10.2991/aebmr.k.200708.020How to use a DOI?

Keywords

tax structure, residents’ consumption, empirical test

Abstract

The author refers to the research methods of the existing literature, combined with the availability and manageability of the data, selects the panel data in China in the last 13 years from government statistics to study this topic. The results of model test show that per capital commodity tax has a significant negative impact on residents’ consumption, per capital personal income tax and social public service level have no significant negative impact on residents’ consumption, per capital property tax and per capital disposable income have a significant positive impact on residents’ consumption. At the end, the author puts forward some tax policy recommendations to promote residents’ consumption demand.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ying Li
AU  - Yuan Li
PY  - 2020
DA  - 2020/07/09
TI  - The Impact of Tax Structure on Residents’ Consumption in China
BT  - Proceedings of the 4th International Symposium on Business Corporation and Development in South-East and South Asia under B&R Initiative (ISBCD 2019)
PB  - Atlantis Press
SP  - 100
EP  - 104
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200708.020
DO  - 10.2991/aebmr.k.200708.020
ID  - Li2020
ER  -