劳动供给对个人所得税改革敏感吗——基于微观模拟的动态分析  

Is Labor Supply Sensitive to Individual Income Tax Reform?——Based on Dynamic Analysis of Micro-Simulation

作　　者：尹音频[1] 杨晓妹[1,2] 

机构地区：[1]西南财经大学财税学院 [2]安徽财经大学财政与公共管理学院

出　　处：《财经科学》2013年第10期99-107,共9页Finance & Economics

基　　金：国家社会科学基金项目<充分就业的长效机制与公共政策重构研究>(批准号:13BZZ055);教育部人文社会科学研究规划基金项目(批准号:12YJA790173);安徽省高等学校优秀青年人才基金项目(批准号2012SQRW053)的阶段性成果

摘　　要：我国个人所得税前后经历了六次改革,而历次改革对劳动供给影响如何?或者说劳动供给对个人所得税的反应程度(敏感度)如何?都需要运用有效的经济理论和经济模型进行检验。我们应用微观模拟方法,对我国2008年和2011年两次个人所得税改革对劳动供给的影响程度进行了分析研究。结果表明:由于男性的劳动供给缺乏弹性,因而这两次的个人所得税调整主要对女性劳动供给行为产生显著的正向效应,而且2011年的税改对女性劳动供给的影响程度更大。就劳动供给结构而言,不同所有制企业女职工劳动供给的税收敏感度呈差异性,不同收入阶层女性劳动供给的税收敏感度也呈差异性,税改对中低收入阶层女性劳动供给的激励作用最大。因此,建议政府根据不同群体的就业特征,制定有针对性的财税政策及就业政策。China＇s individual income tax has undergone 6 reforms. What are the effects of each reform on labor supply？ In other words, what is the degree of sensitivity of labor supply to individual income tax？ We use micro- simulation methods to analyze the effects of individual income tax reforms in 2008 and 2011 respec- tively on labor supply. The findings show that since male labor supply lacks elasticity, the two individual in- come tax reforms mainly have significant positive effects on female labor supply, and 2011 reform has greater effects. In terms of labor supply structure, tax sensitivity of female labor supply varies among different types of enterprises, different income level. In particular, tax reform has greater stimulating effect on female labor supply undermedium level income. And thus, governments shotdd implement corresponding tax policies and employment policies in accordance with employment traits of different groups.

关 键 词：个人所得税改革 劳动供给 规模与结构 微观模拟 

分 类 号：F812.42[经济管理—财政学]