摘要
针对中国现阶段就业形势,运用计量经济学的方法,建立税收对中国城镇居民劳动供给的回归模型。在中国现阶段的经济环境中,对劳动要素征税会增加城镇居民的劳动供给,可通过创造良好的经济增长环境促使经济与就业同步增长,利用税收政策促进就业增长。
This paper aims at the present employment situation, applies to econometric methods and sets up a regressive model of the tax on Chinese urban citizens" labor supply. After analyzing the model it concludes that: With Chinese actual situation, tax imposed on workforce will increase the urban citizens" labor supply. A better economical environment and a tax policy can be built up to make economic and employment increase synchronously and to improve employment.
出处
《经济与管理》
2006年第9期5-8,共4页
Economy and Management