个人所得税减免对城镇职工劳动供给的影响研究  

On the Influence of Personal Income Tax Cut on Urban Workers'Labor Supply

作　　者：刘华[1,2] 马卓 李丹 LIU Hua;MA Zhuo;LI Dan

机构地区：[1]华中科技大学管理学院 [2]华中科技大学环境科学与工程学院

出　　处：《税务研究》2022年第10期36-42,共7页

基　　金：国家自然科学基金面上项目“房屋价值与居民收入不相称条件下的房地产税纳税能力评估与税制设计研究”(项目编号:71873049);国家自然科学基金青年项目“税收凸显性、纳税感知度与居民行为偏好研究”(项目编号:71903182)的阶段性研究成果。

摘　　要：本文基于2018年个人所得税改革的准自然实验,利用2018年和2020年的中国家庭追踪调查(CFPS)数据评估个人所得税减免对城镇职工劳动供给的影响。研究发现,个人所得税减免显著提高了个体的劳动参与和劳动时间。此外,异质性分析发现:个人所得税减免对女性劳动参与和劳动时间的影响略高于男性;个人所得税减免提高了低收入群体的劳动参与和劳动时间,但对中高收入群体劳动参与和劳动时间的影响不显著;个人所得税减免增加了东部地区、中部地区和东北地区个体劳动参与和劳动时间,但对西部地区个体劳动参与和劳动时间的影响不显著。因此,为了促进劳动供给的增加,需要进一步深化个人所得税改革,发挥其稳定就业的积极作用。Based on the quasi-natural experiment of personal income tax reform in 2018,this paper uses the data from China Family Panel Studies(CFPS)in 2018 and 2020 to evaluate the impact of personal income tax cut on urban workers'labor supply.The paper finds that personal income tax cut significantly increased individual labor participation and labor hours.In addition,the heterogeneity analyses find that the impact of personal income tax cut on female labor participation and labor hours was slightly higher than that of men;Personal income tax reform improved labor participation and labor hours of low-income groups,but not significantly for middle-income and high-income groups;Personal income tax cut also increased individual labor participation and labor hours in the eastern,central and northeastern regions.However,the impact of personal income tax reform on labor participation and labor hours in the western region is not significant.Therefore,in order to promote the increase of labor supply,it is necessary to further deepen the reform of personal income tax and play its positive role in stabilizing employment.

关 键 词：个人所得税 税收减免 劳动参与 劳动时间 

分 类 号：F812.42[经济管理—财政学] F249.2