个人所得税对不同地区劳动力供给的效应分析

个人所得税对不同地区劳动力供给具有不同的引致效应。本文在对比分析个人所得税对不同地区劳动力供给效应差异的基础上，提出完善个人所得税对不同地区劳动力供给调节的相关建议。即依据不同地区平均税率对劳动力供给的引致效应确定个税起征点、预先扣除个人总收入中的教育支出、完善征税机制。

The Effect Analysis of Individual Income Tax on Labor Supply in Different Areas

Personal income tax has different effect to labor supply in different area. Based on the analysis of different effect the individual income tax for tax labor supply in different area, this paper puts forward suggestions to perfect the labor supply in different areas to adjust individual income tax . Namely determine the threshold according to the effect different regional average tax rate on labor supply , advance the education cost of individual income tax, perfecting the mechanism of tax.