异质性家庭与结构性消费税政策的经济效应
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| Title | Heterogeneous Household and the Economic Effects of Structural Consumption Tax Policy
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| 作者 | 杨云 李玉双 陈乐一 |
| Author | Yang Yun,Li Yushuang and Chen Leyi |
| 作者单位 | 湖南大学经济与贸易学院；北京大学国家发展研究院；嘉兴学院商学院； |
| Organization | Shool of Economics and Trade, Hunan University；China Center for public finance, National School of Development, Peking University；Business School, Jiaxing University |
| 作者Email | yangyunpaper@126.com；liyushuang2010@163.com；chenleyi1967@163.com |
| 中文关键词 | 边际效用 消费税 经济效应 分担比例 |
| Key Words | Marginal Utility; Structural Consumption Tax; Economic Effect; Sharing Proportion |
| 内容提要 | 在不同家庭消费的边际效用差异基础上，分析消费税政策的经济效应更具有坚实微观基础。我们将异质性家庭纳入到一个新凯恩斯动态随机一般均衡模型中，考察结构性消费减税的经济效应，探讨不同类型家庭分担不同比例的消费税组合情形下减税效果，结论发现：（1）无论是低边际效用型家庭还是高边际效用型家庭，其对应消费税率下降后，导致其自身消费、总消费增加，宏观经济扩张，持续5个季度以上。根源在于，降低消费税率导致总需求方面消费增加和总供给方面投资下降，但总需求增加导致产出增加量大于投资下降导致产出减少量，从而使得均衡的产出增加，又会通过加速数效应促进投资增加，因而降低消费税率会促进经济增长。（2）与低边际效用型家庭相比，高边际效用型家庭对应消费税率下降后，其自身消费、总消费增加幅度更大，宏观经济扩张幅度更大。（3）在低边际效用型家庭分担消费税比例更小而高边际效用型家庭分担消费税比例更大的组合情形下，降低消费税率能够更大幅度促进宏观经济扩张。 |
| Abstract | Base on the marginal utility difference of different household consumption, analyze the economic effect of consumption tax policy has more solid and micro foundation. We put the heterogeneous household into a new Keynes dynamic stochastic general equilibrium model, exploring the economic effects of the consumption tax structure, explore the tax policy effect under the condition of different types of household sharing different proportion of consumption tax burden, the results showed that: (1) whether the low or high marginal utility type of household, reduce the consumption tax rate, lead to increase in their own consumption and total consumption, and expansion of macroeconomic, which is last for at least 5 quarters. The key reason is that reduce the consumption tax rate will results of consumption increased and investment decreased, then the aggregate demand increased and total supply declined, but the increase of total demand will result in increasing amount of output is more than the decline of investment results in decreasing the amount of output, so that the equilibrium output increased, which will also increases investment by accelerator effect, thus reducing the consumption tax rate will promote economic growth. (2) Compared with the low marginal utility type of household, the high marginal utility type of household has a larger increase in its own consumption and total consumption, and a larger macroeconomic expansion after the decrease of the consumption tax rate. (3) In the case of low marginal utility type of household sharing a lower proportion of consumption tax and high marginal utility type of household sharing a higher proportion of the consumption tax, reduce the rate of consumption tax can greatly promote macroeconomic expansion. |
| 文章编号 | WP1382 |
| 登载时间 | 2019-06-20 |
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