The Impact of Tax Structure on Residents' Consumption in China

摘要

The author refers to the research methods of the existing literature, combined with the availability and manageability of the data, selects the panel data in China in the last 13 years from government statistics to study this topic. The results of model test show that per capital commodity tax has a significant negative impact on residents' consumption, per capital personal income tax and social public service level have no significant negative impact on residents' consumption, per capital property tax and per capital disposable income have a significant positive impact on residents' consumption. At the end, the author puts forward some tax policy recommendations to promote residents' consumption demand.