sing the sample data from year 1 999 to 2012,this paper employs the spatial clus-tering analysis method to study the characteristics of spatial distribution of the provincial tax rev-enue in China,and analyzes the regional effects of tax level,tax structure and tax uncertainty onthe consumption level of residents through the quantile regression model.The empirical resultshows that under the assumption of parameters heterogeneity the tax burden crowds in the con-sumption level of residents while the tax uncertainty crowds it out.Besides,the effects of modity tax,e tax and property tax on the consumption level of residents present differ-ential regional spatial characteristics at various levels of tax revenue.Key words:Residents'consumption;Tax policies;Regional effects;Quantile regression99
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