所得税劳动供给效应的实证研究被引量：30

A Case Study of the Effect of Income Tax upon Labor Supply

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摘要个人所得税是最为复杂的税种之一,其完善需要以充分掌握各种相关信息为条件,这其中就包括了对纳税人税收行为的认识,对劳动供给的影响是其中之一。国外的同类研究历史较长,成果较多,但国内的研究非常有限,这成了进一步完善个人所得税的一个阻碍。本文以大范围的调查问卷数据为基础,以计量分析和描述统计为手段,试图达到揭示包括性别、年龄、文化程度、地区、婚姻状况、收入、收入比和单位性质等在内的自变量对税收劳动供给弹性的不同影响的目的,以为制定与国情相符的税制提供纳税人税收行为的信息。 The perfection of individual income tax,one of the most intricate taxes,needs full obtainment of various relevant information(including the cognition of taxpayers' behavior of taxpaying),of which one piece is the effect of income tax on labor-supply.Abroad,similar studies have a longer history with more achievements,but at home,such researches are very limited,which forms an obstacle to the further perfection of the personal income tax.Based on the data widely collected with questionnaires,and by means of the use of econometric models and descriptive statistic,we have,in this paper,attempted to illustrate the different effects of independent variables including sex,age,educational level,region,marital status,income,income ratio and the nature of working unit,upon the elasticity of tax-labor-supply,so as to provide the information on taxpayers' behavior of taxpaying,in order to formulate a tax system that suits China's conditions.

作者余显才

机构地区上海财经大学公共经济与管理学院

出处《管理世界》 CSSCI 北大核心 2006年第11期28-40,共13页 Journal of Management World

关键词税率劳动供给弹性免征额劳动供给弹性收入效应替代效应

分类号 F812.42 [经济管理—财政学]

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参考文献16

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