利息稅經(jīng)濟(jì)學(xué)分析
4500字 8頁(yè)



論文摘要
本文建立一個(gè)消費(fèi)者跨時(shí)間消費(fèi)選擇的生命周期模型來(lái)分析利息稅對(duì)消費(fèi)的刺激作用。我們發(fā)現(xiàn)對(duì)于不同的消費(fèi)者類(lèi)型，利息稅具有不同的刺激作用。利息稅開(kāi)征以后消費(fèi)者儲(chǔ)蓄行為變化的經(jīng)驗(yàn)數(shù)據(jù)也證實(shí)了我們的發(fā)現(xiàn)。我們也給出了對(duì)于利息稅長(zhǎng)期效果的估計(jì)和政策建議。



Abstract
In this paper we build a simple two-period life cycle model to analyze the effect of interest tax on consumption. We show that interest tax may or may not stimulate consumption. Different types of consumers have different responses to the imposition of interest tax. Empirical evidence of consumers' saving patterns have confirmed our findings. We also give some predictions on the long term effect of interest tax.