个人所得税制度改革的劳动供给效应--基于自然实验的研究途径被引量：22

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摘要我们将2005年个人所得税制度改革作为一个自然实验,应用微观经济计量方法分析了已婚女性和已婚男性受税改影响群体的劳动供给反应。研究结果表明,已婚女性受税改影响群体劳动供给的净工资弹性约为0.344,已婚男性受税改影响群体劳动供给没有弹性;所得税制度改革导致已婚女性受税改影响群体劳动供给增加1.12%,劳动供给的增加完全是由就业率上升引起的。

作者张世伟周闯万相昱

机构地区吉林大学数量经济研究中心

出处《吉林大学社会科学学报》 CSSCI 北大核心 2008年第4期98-106,共9页 Jilin University Journal Social Sciences Edition

基金国家社会科学基金项目(05BYJ026) 教育部新世纪优秀人才支持计划(NCET-05-0318) 教育部人文社会科学重点研究基地重大项目(05JJD790079)

关键词税收制度劳动供给劳动供给弹性自然实验

分类号 F812.42 [经济管理—财政学] G623.6 [文化科学—教育学]

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