关键词: 税收政策 , 居民消费需求 , 结构效应 , 动态面板数据模型

Abstract: This paper applied the principle of tax economic effect to systematically explain the mechanism of commodity tax, income tax and property tax on the residents consumption demand By examining overall situation of tax system structure and the negative impact about the residents consumption demand, this paper established a dynamic panel data model and used GMM to estimate the structure effects of tax policies on the residents consumption demand The empirical results showed that, the property tax crowded into the residents consumption, and the commodity tax and income tax crowded out the residents consumption Imposing interest tax could significantly reduce the depression effect of individual income tax on the residents consumption According to theoretical analysis and empirical results, this paper argued that in order to improve the pertinence and incentive effects of tax policies on the residents consumption demand, the government should take advantage of structure effects of tax policies, and actively promote and implement the new structural reform of tax system to build tax structure in coordination with expanding the residents' consumption demand

Key words: tax policies , the residents consumption demand , structure effects , dynamic panel data model