| LES系统及收入维持制度下所得税变化对劳动供给的影响 |
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| 引用本文： | 许生.LES系统及收入维持制度下所得税变化对劳动供给的影响[J].税务与经济,2005(2):32-34. |
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| 作者姓名： | 许生 |
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| 作者单位： | 上海财经大学,上海,200083 |
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| 摘 要： | 在LES系统中,征收所得税会使家庭或个人依据是否能满足其商品需求性支出为标准,而在工作与闲暇之间做出重新配置;收入维持制度下,在人们的工资性所得达到生活有保障的水平前后,提高税率引起的劳动供给曲线的变化也会不同。
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| 关 键 词： | LES系统 收入维持制度 所得税 劳动供给 |
| 文章编号： | 1004-9339(2005)02-0032-03 |
| 修稿时间： | 2004年9月3日 |
The Influence on the LES System and the Labour Supply Caused by the Change of Income Tax |
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| XU Sheng.The Influence on the LES System and the Labour Supply Caused by the Change of Income Tax[J].Taxation and Economy,2005(2):32-34. |
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| Authors: | XU Sheng |
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| Abstract: | In the LES system,levying income tax can force families and privates to make a standard based on the expenditure of the commercial needs,and redesign during work or in leisure time.Under the system of income maintenance,before or after people's salary meets the need of their life,the labour supply caused by raising tax rate can be different. |
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| Keywords: | LES system system of income mainterance income tax labour supply |
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