个人所得税调整对劳动力供给空间分布影响的动态效应研究

The Research on the Dynamic Effect of the Personal Income Tax Reform on the Spatial Distribution of the Labor Supply

在总结国内外文献的基础上,通过2013—2017年31个省份的面板数据建立回归模型,实证研究个人所得税调整对劳动力供给空间分布影响的动态效应。利用最小二乘法的估计结果表明,我国个人所得税和劳动力供给之间呈现出“倒U”型关系。对东部、中部和西部地区分别进行参数估计,结果表明,个人所得税调整对劳动力供给的分布影响存在着显著的空间差异,东部和西部地区呈现“倒U”型关系,中部地区呈现出负相关关系。最后,提出政策建议。

Based on the domestic and foreign literatures,the paper establishes the regression model based on the panel data of 31 provinces from years 2013 to 2017,and empirically tests the dynamic effect of the personal income tax reform on the spatial distribution of the labor supply.The results shows that there is an“inverted U-type”relationship characterized by the OLS model between the personal income tax reform and the labor supply.There is very obvious spatial different effect of the individual income tax on the labor supply,among the east,middle and west region.There is“inverted U-type”relationship between the personal income tax reform and the labor supply in the east and west region,whereas negative in the middle region.Finally,it gives policy suggestions.