减税与人力资本积累:流转税与所得税的异质性视角  

Tax Reduction and Human Capital Accumulation:A Heterogeneous Perspective of Turnover Tax and Income Tax

作　　者：汤旖璆 魏彧 TANG Yiqiu;WEI Yu

机构地区：[1]贵州财经大学大数据应用与经济学院

出　　处：《暨南学报（哲学社会科学版）》2022年第8期97-109,共13页Jinan Journal(Philosophy and Social Sciences)

基　　金：国家社会科学基金青年项目“公平有序视角下银行业课税制度优化研究”(18CJY054)。

摘　　要：本文采用2003—2018年省级面板数据实证检验了减税促进人力资本积累的内源逻辑。研究发现:(1)增值税减税与企业所得税减税能够促进人力资本积累,而个人所得税减税阻碍人力资本积累。(2)减税显著推升欠发达地区人力资本存量,但对经济发达地区的促进作用有限;(3)只有当辖区居民已经具有一定受教育基础时,才能够通过减税政策进一步提升其对人力资本的重视程度,形成人力资本积累正向激励效应。(4)当经济体猛烈震荡和承压下行时,减税无法有效促进人力资本有效积累,只有在经济繁荣增长时,减税政策的正向激励作用才能充分释放。(5)减税政策能够同时从“家庭”和“企业”两条路径推升人力资本投入力度,切实保障人力资本有效积累。Using provincial panel data from 2003 to 2018,this paper empirically tests the endogenous logic of tax cuts promoting human capital accumulation.The study found that:1)VAT reduction and corporate income tax reduction can promote human capital accumulation,w hile personal income tax reduction hinders human capital accumulation;2)Tax cuts have significantly boosted the stock of human capital in underdeveloped regions,but have a limited role in promoting economically developed regions;3)Only w hen the residents of the jurisdiction already have a certain education foundation can they further increase their emphasis on human capital through the tax reduction policy and form a positive incentive effect of human capital accumulation;4)When the economy fluctuates violently and is under pressure,tax reduction cannot effectively promote the effective accumulation of human capital.Only w hen the economy is prosperous and grow ing can the positive incentive effect of tax reduction policy be fully released;5)The tax reduction policy can simultaneously promote the investment of human capital from the tw o paths of“family”and“enterprise”,and effectively guarantee the effective accumulation of human capital.

关 键 词：增值税减税 个人所得税减税 企业所得税减税 人力资本积累 

分 类 号：F812.2[经济管理—财政学]