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增值税税率变动、企业劳动需求与拉斐尔曲线的微观基础
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TitleValue-added Tax Change, Labor Demand and the Micro-foundation of Laffer Curve  
作者姚东旻 朱泳奕 张鹏远  
AuthorYao Dongmin, Zhu Yongyi and Zhang Pengyuan  
作者单位中央财经大学中国财政发展协同创新中心 
OrganizationCenter for China Fiscal Development, Central University of Finance and Economics 
作者Emailyaodongminn@163.com;zhuyongyii@163.com;zpy777343@163.com 
中文关键词减税政策 拉斐尔曲线 增值税框架 劳动力需求 
Key Wordstax reduction, Laffer Curve, value-added tax framework, labor demand 
内容提要学术界通常使用拉斐尔曲线来探讨减税政策效果,这一工具的已有研究都是基于个人所得税条件下劳动者的个人劳动供给决策作为其微观机制,然而在我国,这一条件和微观机制并非主要矛盾:我国以增值税作为主要税种,同时由于劳动力市场的结构,企业的用工需求(而非个人的劳动力供给)成为主导劳动力市场均衡的主要力量,因此,本文将从理论和实证两个方面,讨论增值税框架下的企业决策问题,推导拉斐尔曲线的存在性及其特征,并依托该理论工具探讨税率变动对企业劳动要素需求的影响。本文研究发现:在增值税框架下同样存在拉斐尔曲线(企业所得税情况下不存在),税率与劳动需求之间总是呈现显著的负向关系,即减税政策能够显著扩大企业的劳动力需求,并且对于劳动密集型企业、要素与商品市场垄断势力较低的企业,税率变化对于其劳动需求影响更为显著与强烈。 
AbstractLaffer Curve is used as a tool to discuss the effect of tax reduction in the academic circles. It’s also regarded as the micro-foundation of study the impact of individual income tax rates on labor supply. However, value-added tax (VAT) is the main tax in China. Besides the basic environment of the labor market is that supply exceeds demand. As a result, the Laffer Curve, which was studied under the personal income tax framework, cannot adapt to China's special national conditions. Therefore, this paper will discuss the existence and characteristics of the Laffer Curve under the VAT framework from both theoretical and empirical aspects, and further explore the impact of tax rate changes on the demand of labor factors by the theoretical tools, which serves as a microscopic mechanism for the VAT framework. This study found that the Laffer Curve also exists under the VAT framework (rather than corporate income tax), and there exists a significant negative relationship between tax rate and labor demand. Besides, for labor-intensive enterprises, enterprises with low monopoly power in the factor and commodity markets, the impact of tax rate changes on their labor demand is more significant. 
文章编号WP1448 
登载时间2019-12-09 
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