税收累进性与异质性劳动者工资的决定

Tax Progressivity and Determinants of Heterogeneous Labor Wages

文章在具有异质性劳动者的市场环境中,通过引入以边际税率和平均税率为主的税制累进性参数来构建理论模型,并采用模拟方法分析了税收累进性变动对劳动者工资收入调整的实际影响效果。结论显示:在税制安排中,累进系数和免征额的提高对劳动者工资绝对额提升具有正面意义,但存在上限。税收遵从成本的降低能提高税收制度的累进程度。劳动者兼具内生异质性和外生异质性。一般而言,劳动者内生异质性在短期内会缩小工资收入差距,而在长期内具有扩大工资收入差距的作用。外生异质性则具有增强累进性的作用。积极谋求劳动者内生异质性并适当控制外生异质性,优化税制设计和减少遵从成本,是提高劳动者工资收入、优化劳动者工资分配的题中之义。

In market environment with heterogeneous labor, this paper introduces the parameters of tax progressivity mainly including marginal and average tax rates into a theoretical model and employs simulation methods to analyze the real effect of the change in tax progressivity on the adjustment to labor wages. The results show that the increase in progressivity parameter and exemption has positive but limited contributions to the rise in labor wa- ges, while the reduction in tax compliance costs gives rise to the rise in tax progressivity. Labor is featured by endogenous and exogenous heterogenei- ty. Generally speaking, labor endogenous heterogeneity may shrink the in- come gap among workers in the short run but widen it in the long run. labor exogenous heterogeneity may increase the progressivity. Measurements such as active improvement of labor endogenous heterogeneity, adequate control of labor exogenous heterogeneity, the optimization of tax system design and the reduction in tax compliance costs are conducive to the rise in labor wages and the optimization of distribution structure of labor wages.