房产税是否促进了劳动力流动?  

Does Property Tax Promote Labor Mobility?

作　　者：潘爱民[1] 马健 袁永发[1] PAN Ai-min;MA Jian;YUAN Yong-fa(Business School,Hunan University of Science and Technology,Xiangtan,Hunan 411201,China)

机构地区：[1]湖南科技大学商学院,湖南湘潭411201

出　　处：《湘潭大学学报（哲学社会科学版）》2024年第6期63-71,140,共10页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：国家社科基金重点项目“分工深化视角下数字基础设施促进区域协调发展的机制、效应与政策研究”(23AJL015);湖南省社科基金重大项目“湖南深入实施扩大内需战略研究”(22ZDA019)。

摘　　要：劳动力流动是高效的资源再配置过程,合理有序的劳动力流动有利于推动城市发展。房产税的实施在稳定房地产市场的同时,也会改变城市发展状况,进而影响劳动力流动抉择。基于2005—2019年35个大中城市数据,利用合成控制法对房产税实施如何影响劳动力流动进行检验。研究发现:房产税实施能够吸引劳动力流入。机制检验证实:房产税主要通过影响房价和地方财政收入发挥作用。进一步分析显示:房产税对不同技能、不同行业劳动力流动存在差异影响。上海房产税政策吸引中、高技能劳动力流入,挤出低技能劳动力;重庆房产税政策有利于中技能劳动力流入,挤出高、低技能劳动力。从不同行业间劳动力流动视角来看,房产税政策在一定程度上可以抑制非实体经济行业劳动力规模过度扩张,减少实体经济行业劳动力过度流出。Labor mobility is an efficient process of resource reallocation,and rational and orderly labor mobility is conducive to promoting urban development.While stabilizing the real estate market,the implementation of property tax will also change the urban development situation,and then affect the choice of labor mobility.Based on the data of 35 large and medium-sized cities from 2005 to 2019,this article uses the synthetic control method to test how the implementation of property tax affects labor mobility.The research findings show that the implementation of property tax can attract labor inflow.The mechanism test confirms that property tax does its work mainly by affecting house prices and local fiscal revenues.Further analysis shows that property tax has different impacts on the mobility of labor force across different skill levels and industries.Shanghai’s property tax policy attracts the inflow of middle-skilled and high-skilled labor force and squeezes out the low-skilled laborers;Chongqing’s property tax policy facilitates the inflow of middle-skilled laborers and squeezes out the high-skilled and low-skilled labor force;from the perspective of labor mobility among different industries,the property tax policy can inhibit the over-expansion of the labor force scale of non-real economy industries to a certain extent,and reduce the excessive outflow of the labor force of the real economy industries.

关 键 词：房产税 劳动力流动 合成控制法 房价 地方财政收入 

分 类 号：F812.42[经济管理—财政学] F241.22