政府减税政策对农民家庭子女健康的影响——基于农村税费改革的证据

A Study on the Influence of Tax Reform on the Health of Rural Children——Evidence from rural tax reform

税费改革能够有效改善农村家庭子女健康,这主要表现在改革的第二阶段的税费减免。从年龄段来看,税费改革对农村家庭0-6岁子女健康的短期政策效应最强;从区域来看,对东北地区农村家庭子女健康的改善效应最明显。尽管税改能够有效改善农民家庭子女身体健康,但对心理健康的改善作用不明显。在父亲外出务工、母亲在家务农的模式下,税改政策对子女健康的改善程度显著;子女年龄越小,农村税改对其健康改善的持续性效应越强。地方政府不仅要解决当前农村地区存在的困难(包括收入低下、劳动力流失、耕地荒废等),更要认清农村地区贫困落后的根本原因,从个人能力(健康、教育)发展的角度制定相关扶持政策。

This paper uses CHNS household survey data(2000-2011)and double differences method to analyze the impact of tax reform on the health of children in rural families.The study shows that tax reform can effectively improve the health of rural family children as 49.02%of health improvement comes from tax reform.The impact of tax reform on the health of children is mainly reflected in the second stage of reform.We use urban samples for counter-factual tests further confirms our conclusions.Through samples and indicator split,the estimate results of this paper are robust.Further analysis we found are that:Tax reform has the most significant short term policy effect on the health of children aged 0 to 6 years;Tax reform policy has the greatest impact on the health of children in Northeast China;Tax reform can effectively improve the physical health of children,but no obvious effect on mental health aspect;For those family that fathers go out to work and mother stay at home,tax reform policy showed the most significant obvious effect on the improvement of children's health;The younger the child,the stronger the continuing effect of tax reform on health improvement.The findings of this paper provide supporting evidence that the government has indirectly affected the health of rural children through tax cuts,therefore,efforts should not only on difficulties obvious on surface such as low income,loss of labor and abandoned arable land,but also root cause such as health and education.