| 税收对城镇居民劳动供给影响的实证分析 |
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| 引用本文： | 王娜,夏杰长.税收对城镇居民劳动供给影响的实证分析[J].经济与管理,2006,20(9):5-8. |
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| 作者姓名： | 王娜 夏杰长 |
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| 作者单位： | 1. 中国社会科学院,研究生院,北京,100102
2. 中国社会科学院,财政与贸易经济研究所,北京,100836 |
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| 摘 要： | 针对中国现阶段就业形势,运用计量经济学的方法,建立税收对中国城镇居民劳动供给的回归模型。在中国现阶段的经济环境中,对劳动要素征税会增加城镇居民的劳动供给,可通过创造良好的经济增长环境促使经济与就业同步增长,利用税收政策促进就业增长。
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| 关 键 词： | 劳动供给 劳动有效税率 税收政策 |
| 文章编号： | 1003-3890(2006)09-0005-04 |
| 收稿时间： | 03 21 2006 12:00AM |
| 修稿时间： | 2006年3月21日 |
The Positive Analysis of the Effect on Tax to the Labor Supply of Urban Citizens |
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| WANG Na,XIA Jie-chang.The Positive Analysis of the Effect on Tax to the Labor Supply of Urban Citizens[J].Economy and Management,2006,20(9):5-8. |
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| Authors: | WANG Na XIA Jie-chang |
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| Institution: | 1.Graduate School of Chinese Academy of Social Sciences, Beijing 100102,China; 2. Institute of Finance and Trade Economics Chinese Academy of Social Sciences,Beijing 100836,China |
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| Abstract: | This paper aims at the present employment situation,applies to econometric methods and sets up a regressive model of the tax on Chinese urban citizens' labor supply.After analyzing the model it concludes that: With Chinese actual situation,tax imposed on workforce will increase the urban citizens' labor supply.A better economical environment and a tax policy can be built up to make economic and employment increase synchronously and to improve employment. |
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| Keywords: | labor supply labor efficient tax rate tax policy |
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