A research about the effect of tax structure on urban residents' consumption in China
- 经济学院－会议论文 
The shortage of consumption has become one of the bottleneck problems on sustainable economic development in China. The government's tax policy affects consumption indirectly through the effect on residents' income, commodity prices, supply structure, and social security system. In this paper, we employed random effect model to present our test, using provincial data during 1994-2010 in China. We research into the impact of different tax revenue types on the urban residents' consumption. And we found that first, tax policy has an influence on urban residents' consumption indirectly, especially the real-estate tax, valueadded tax and resources tax. Second, urban residents' disposable income is still the main determinacy of the urban residents' consumption. ? 2014 WIT Press.