The Study On The Fairness Effect Of Consumption Tax: A Complex Adaptive Systems Perspective

Since reform and opening up, China's economy has achieved rapid development, the speed of economic growth is leading in the world, but in the high-speed economic growth, we are faced with various issues, such as a widening of the income gap , the excessive consumption of resources and the deterioration of ecological environment. In order to long-term and stable development of economic and the harmonious development of society, we need to rethink China's economic development mode. But changing the pattern of economic development is a long-term and system process, it is necessary to adjust and change the macroeconomic policy. In this process, the effects of macroeconomic policies are closely linked with the subject behavior. Therefore, we need to recognize the interactional mechanism among them, it is extremely important to accurately assess evaluation of the effects of macroeconomic policy to improve the macroeconomic policy efficiency , promote fast and steady development of economic. This paper attempts to use a new perspective——complex adaptive system, focus on assess the fairness effect consumption tax policy, and putting forward several opinions about perfecting current consumption tax system under the objective of promoting equitable distribution, environment-friendly and saving natural resources.In order to study the fairness effect of consumption tax policy, this paper firstly review the related literature. Secondly, this paper elaborates the related theory of complex adaptive system and the complexity characteristics of consumption tax reform in detail. Meanwhile, points out the complexity characteristics of consumption and give out the analysis and explain. Thirdly, take the development of consumption tax system in China as the main line:use the data from 1994 to 2009 to compare and analyze the present situation of consumption tax in China, the results show that, with the development of society and economic, the collection amount of consumption tax has increased by the time, the scale of consumption tax's proportion is rationalize day by day. But because consumption tax collection exist some limitations, the increase has been in fluctuation. As meanwhile, this paper using the related data from 1993 to 2010 to analyze the influence of consumption tax reform on fairness effect. The results show that : (1) in the social inequalities of short-term, although there is no obvious consumption tax directly cause social income inequality, but due to the transformation and influence of complexity characteristics of consumption, indirectly impetus to the inequality income. This means that the implementation of the consumption tax did not reflect the fair tax effects. (2) in long-term dynamic analysis process, consumption tax actually didn't bring the fair effect, but sharpened the inequality of social income. Finally, this paper proposes some constructive opinions to perfect China's fair consumption tax system.