北欧社会保障税对就业水平的影响研究  

A Study on the Influence of Nordic Social Security Tax on Employment Level

作　　者：成新轩[1] 刘曼[1] 

机构地区：[1]河北大学管理学院,河北保定071002

出　　处：《河北经贸大学学报》2017年第5期47-53,共7页Journal of Hebei University of Economics and Business

基　　金：河北省社科规划基金项目"京津冀劳动力市场一体化实现路径与保障机制研究"(HB16GL011)阶段性成果;欧盟让·莫内教授项目"European Union Labor Market Policy and Its Implication for China"(574322-EPP-1-2016-1-CN-EPPJMO-CHAIR)阶段性成果;河北省高校高层次人才工程项目的阶段成果。

摘　　要：在欧盟主权债务危机之后,欧洲许多国家都面临着严峻的失业问题。为了提高就业水平,21世纪以来欧洲各国纷纷对社会保障税进行减税改革,以减轻企业税负,增加就业激励。究竟社会保障税改革对就业如何产生影响,其效果如何,是非常值得研究的一个问题。以北欧五国为个案,对北欧五国社会保障税具有的特征进行分析,探究社会保障税与失业率、就业率和劳动参与率的关系,研究了社会保障税对就业产生影响的机理,运用面板数据对北欧社会保障税的就业效应进行实证研究,发现社会保障税税负水平与就业呈现负相关,且社会保障税(占GDP的比重)每上升1个百分点,就会引起就业率和劳动参与率分别下降0.72和0.53个百分点,失业率上升0.14个百分点。为此,应完善以提高就业激励为目标的欧盟社会保障税政策非常必要。After the EU sovereign debt crisis,many countries in Europe are facing severe unemployment problems.In order to improve the level of employment,since 21st century,European countries have carried out the tax-reduction reform on social security tax to reduce the enterprises＇tax burden and increase employment incentives.Whether the reform of social security tax has an impact on employment and how effective it will be is a question worth studying.The paper analyzes the characteristics of the social security tax in 5 Nordic countries,explores the relationship between the unemployment rate,employment rate and labor participation rate,and studies the mechanism of the impact of social security tax on emplyment.By using the panel data,the empirical research on the employment effect of Nordic social security tax is carried out,and it is found that the level of social security tax burden is negatively correlated with the employment.Moreover,every 1percentage point increase of social security tax（accounting for the proportion of GDP）will cause the employment rate and labor participation rate repectively decreasing 0.72 and 0.53 percentage points,the unemployment rate rises 0.14 percentage points.Therefore,it is necessary to perfect EU social security tax policy aiming at improving employment incentives.

关 键 词：社会保障税 就业率 失业率 劳动参与率 

分 类 号：F810[经济管理—财政学]