标题:
Research on Personal Income Tax Affecting Structure of Resident Consumption Expenditure in China
作者:
Delong Zhang
关键词:
Personal Income Tax, Engel’s Coefficient, Average Tax Rate, Progressive Level
期刊名称:
Modern Economy,
Vol.8 No.2,
January
26,
2017
摘要: The purpose of this thesis is to evaluate the impact
of personal income tax on the structure of
resident consumption expenditure. Food expenditure is of great
importance in the consumption expenditure of residents, and it is directly
related to the living standard and affluence of the residents, the author uses
Engel’s coefficient to conduct the corresponding analysis. This thesis is the empirical
analysis of the impact of progressive index of China’s personal income tax and
average tax rate on food expenditure of the resident consumption expenditure.
The results show that average tax rate is negatively correlated with Engel’s
coefficient of the seven income group residents and the integral residents.
Among them, the average tax rate has the greatest impact on the consumption
expenditure structure of the residents with the lowest income group, while the
progressive level has no significant impact on Engel’s coefficient of the seven
income group residents and the integral residents. From the international
horizontal comparison, too low of the average tax rate is the important factors
for restricting China’s personal income tax from reducing Engel’s coefficient.