人口老龄化背景下个人所得税改革对劳动供给的影响  

The Impact of Personal Income Tax Reform on Labor Supply under the Background of Population Aging

作　　者：冯楠 韩树煜 陈治国[3] FENG Nan;HAN Shu-yu;CHEN Zhi-guo(School of Economics,Changchun University of Finance and Economics,Changchun 130122,China;Jilin University,school of Economics,Changchun 130012,China;Jilin University,Northeast Asian Studies College,Changchun 130012,China)

机构地区：[1]长春财经学院经济学院,吉林长春130122 [2]吉林大学经济学院,吉林长春130012 [3]吉林大学东北亚学院,吉林长春130012

出　　处：《税务与经济》2021年第5期42-48,共7页Taxation and Economy

基　　金：吉林省哲学社会科学规划项目(项目编号:2020B062)。

摘　　要：在人口老龄化背景下,个人所得税改革会提高中老年劳动者的劳动参与率,但对劳动者的劳动时间影响较弱。我国个人所得税改革的减税效应存在地区差异,在是否参与劳动方面,西部地区中老年劳动供给意愿要显著高于东部和中部地区;在劳动供给时间方面,东部地区要显著高于中部和西部地区。因此,政府应通过个人所得税改革合理开发劳动力资源,利用税收政策扶持中老年群体就业,同时要推动完善区域差别化的个人所得税政策,发挥个税调节作用。In the context of population aging,personal income tax reform will increase the labor participation rate of middle-aged and elderly workers,but it has a weaker impact on labor hours.There are also regional differences in the tax reduction effect of the personal income tax reform.In terms of participation in labor,the willingness of labor supply for middle-aged and elderly people in the western region is significantly higher than that in the eastern and central regions;in terms of labor supply time,it is significantly higher in the eastern region than that in the central and western regions.Therefore,the labor resources should be rationally developed through the reform of personal income tax.It is also important to make use of tax policies to support the employment of middle-aged and elderly groups.What’s more,it is crucial to promote the improvement of regionally differentiated personal income tax policies to give full play to the role of individual tax adjustment.

关 键 词：个人所得税 劳动供给 老龄化 

分 类 号：F810.42[经济管理—财政学] F272.92