现行税制对劳动力供给影响的理论与实证分析

税收对劳动力供给的影响取决于征税后收入效应与替代效应的对比.然而,不同收入水平的国家以及不同税制结构下所产生的收入效应与替代效应存在一定差异.本文从理论与实证相结合的角度,运用OLS方法,分析了在以商品劳务税为主体的税制结构下,中国现行税制对劳动力供给的影响,认为对劳动所得征税会产生收入效应大于替代效应的结果,最后提出了缓解劳动供求结构性矛盾的税制改革取向.

The Theoretical and Positive Analysis of Labor Supply under Current Tax System

The impact of taxation on labor supply depends on the income effect and substitution effect after taxation.However,the two effects will be different under various income level and tax system.This paper intends to analyze the impacts of taxation on labor supply under Chinese tax system,which mainly from taxes on goods and services.This analysis is from theoretical and positive side applying the OLS method,we conclude that the income effect is greater than substitution effect under current Chinese tax system,then we put forward some suggestions for tax reform to reduce the structural contradictions between labor supply and labor demand.