| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7252 |
| 来源ID | Working Paper 7252 |
| Tax Policy and Consumer Spending: Evidence from Japanese Fiscal Experiments | |
| Katsunori Watanabe; Takayuki Watanabe; Tsutomu Watanabe | |
| 发表日期 | 1999-07-01 |
| 出版年 | 1999 |
| 语种 | 英语 |
| 摘要 | This paper studies the extent to which the impact of tax policy on consumer spending differs between temporary and permanent, as well as anticipated and unanticipated tax changes. To discriminate between them, we use institutional information such as legal distinction between temporary and permanent tax changes, as well as timing of policy announcement and implementation. We find that the impact of temporary changes is significantly smaller than the impact of permanent changes. We also find that more than 80 per cent of Japanese consumers, including those who distinguish between temporary and permanent tax changes, respond to tax changes at the time of their implementation and not at the time of a policy announcement. We suggest an interpretation that these consumers follow a near-rational decision rule. |
| 主题 | Macroeconomics ; Consumption and Investment ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w7252 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/564784 |
| 推荐引用方式 GB/T 7714 | Katsunori Watanabe,Takayuki Watanabe,Tsutomu Watanabe. Tax Policy and Consumer Spending: Evidence from Japanese Fiscal Experiments. 1999. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w7252.pdf（121KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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