利息税对消费刺激作用的经济学分析

本文建立一个消费者跨时间消费选择的生命周期模型来分析利息税对消费的刺激作用。我们发现对于不同的消费者类型，利息税具有不同的刺激作用。利息税开征以后消费者储蓄行为变化的经验数据也证实了我们的发现。我们也给出了对于利息税长期效果的估计和政策建议。 Abstract In this paper we build a simple two-period life cycle model to analyze the effect of interest tax on consumption. We show that interest tax may or may not stimulate consumption. Different types of consumers have different responses to the imposition of interest tax. Empirical evidence of consumers' saving patterns have confirmed our findings. We also give some predictions on the long term effect of interest tax.