Title page for etd-0616117-200154


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URN etd-0616117-200154
Author Yen-Chen Yeh
Author's Email Address No Public.
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Department ICAPS
Year 2016
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title The Influence of Tax Reduction in China`s 12th Five-Year Plan on Domestic Consumption
Date of Defense 2017-06-15
Page Count 58
Keyword
  • income tax
  • value-added tax
  • domestic consumption
  • Panel data
  • quantile-regression
  • Abstract Due to decrease of China’s economic growth speed, Chinese government conduct a series of revolution. This paper focus on the inspection of the influence of income tax reduction and replace the business tax with value-added tax to examine stimulation of the domestic consumption in China`s 12`th five-year plan. This paper employ the panel data to examine the link between domestic consumption and several variables. Further more, we also use quantile-regression to examine in different consumption level to avoid the possibility of inadequate accuracy resulted from the abnormal distribution.
    The examined results show that income tax reduction stimulated consumption, but the value-added tax do have significantly negative impact on consumption. Because the samples are not normal distribution, we test the model with quantile-regression and find both income tax and value-added tax do not stimulate the consumption in 2006-2014. Moreover, high level consumption group tend to save disposable income rather than consumption because of people’s consumption habit.
    Advisory Committee
  • Po-Wen Jeng - chair
  • Ji-Liang Liu - co-chair
  • Chun-Ping Chang - advisor
  • Jia-Hsi Weng - advisor
  • Files
  • etd-0616117-200154.pdf
  • Indicate in-campus at 5 year and off-campus access at 5 year.
    Date of Submission 2017-07-17

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