促进就业的财税政策改进——一个基于微观视角的雇佣模型

Improvement on the Fiscal and Tax Policies for Promoting Employment——Based on a Hiring Model from a microcosmic perspective

应用相关财税政策来促进经济增长及提高就业水平,一直是理论界研究的热点问题之一。本文通过引入企业解聘成本函数,建立一个基于厂商视角的雇佣模型,来分析企业最优的雇佣决策。在此理论基础上,在居民消费、职业技能培训、劳动力市场、就业促进法、资本税方面提出了促进就业的财税政策改进倾向及措施。

The topic on how to promote the economic growth and raise the level of employment through some related fiscal policies has attracted much more attention of the theory horizon. From the view of firm, a hiring model is established by introducing a cost function during the hiring and firing process and then the firm's hiring decision is analyzed deeply. At last, based on the model, improvement tendency and measures of f iscal policies to promote employment are put forward in resident consumption, occupation skill training, labor market, employment promotion law, and capital tax.