Analysis of the Bunching Behavior and Its Effects at Notch of Tax Policy ——in the Case of Vehicle Purchase Tax in China

税收政策是各国政府在采用税收手段调节经济运行的过程中普遍使用的工具，它可以有针对性的通过经济利益引导要素的配置，实现调节经济运行的目标，而对税收政策实施机理及其效果的研究也成了税收政策调整的必要参考。然而长期以来，对税收政策不加区别的进行研究影响了税收政策的科学设计和制定，也影响了政府调控目标的实现。从最近几年开始，国外开始对税收政策类型进行分类并开展有针对性的研究，断点税收政策由于其在整个税收政策中的突出作用和应用的广泛性，成了这些研究中最受关注的话题。而在断点税收政策中，最重要的研究内容是经济个体对税收政策断点产生的行为反应及其影响的研究，它既是断点税收政策区别于其它税收政策的显著特征，也...The tax policy is commonly used in the process of regulating economy, and it can be targeted by guiding the configuration of the elements by economic benefits to achieve the goal of regulating the economy, and the study of the implementation mechanism of tax policy and its effect has become a necessary reference for tax policy adjustments. However, previous researches that do not distinguish betwe...学位：经济学博士院系专业：经济学院财政系_财政学(含税收学)学号：1552009015339