利息稅經(jīng)濟學分析
4500字 8頁



論文摘要
本文建立一個消費者跨時間消費選擇的生命周期模型來分析利息稅對消費的刺激作用。我們發(fā)現(xiàn)對于不同的消費者類型，利息稅具有不同的刺激作用。利息稅開征以后消費者儲蓄行為變化的經(jīng)驗數(shù)據(jù)也證實了我們的發(fā)現(xiàn)。我們也給出了對于利息稅長期效果的估計和政策建議。



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.