How Do TDAs Affect Normal Saving,Consumption and Investment?-the Evidence from Questionnaire
基于问卷调查和Logistic模型，研究了纳税人特征对税收递延账户（TDAs）参与率及其对正常储蓄、消费和投资替代效应的影响，发现约65%的人会参与，且教育、年龄、收入等特征显著影响替代程度。
TDAs is widely popular in developed countries which affection to the normal saving,consumption and investment(CI) is being sustained attention since it's being introduced.This paper investigates the effect of taxpayer's characteristics on TDAs based on the questionnaire by Logistic model.The results show that:On the whole,almost 65%will be the participant of TDAs.And the education shows a significant correlation with participation rate;among which,the TDAs contributions substitute for other forms of private saving far beyond for private CI.From the perspective of characteristics,the older the contributor is,the more substitution for other savings occurs;the higher education they are,the more substitution for other savings happens;the higher the contributor's income is,the less substitution for private CI be found;the male,the unmarried and the one who serves in the state - owned enterprise or has few investment skills or saves for precautionary purpose shows the higher propensity of substitution for other savings relative to its respective control group.