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个人所得税对我国城镇居民收入与消费的影响 被引量:10

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摘要 本文通过近20年非平衡数据,运用群组协整检验的方法对我国城镇居民收入与消费的个人所得税效应进行了分析。发现,从长期来看个人所得税并没有体现出与城镇居民消费和人均可支配收入之间的关系,但在一定程度上影响了城镇居民消费性支出,呈现出不显著且微弱的负相关关系;而城镇居民可支配收入对城镇居民消费支出的影响较为显著。
机构地区 西南交通大学
出处 《税务研究》 CSSCI 北大核心 2013年第9期59-61,共3页
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参考文献9

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二级参考文献20

  • 1汤贡亮,陈守中.个人所得税费用扣除标准调整的测算[J].税务研究,2005(9):48-52. 被引量:34
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