人口与经济Issue(1)：47-61,15.DOI:10.3969/j.issn.1000-4149.2024.00.003
新个人所得税改革对中低收入群体劳动供给的影响
The Impact of the New Individual Income Tax Reform on the Labor Supply of Middle and Low Income Groups:Evidence from China Family Panel Studies
摘要
Abstract
How to deal with the decrease of working-age population and promote common prosperity through scientific fiscal and tax policies is a conundrum for both academia and politics.Specifically,income tax plays a striking role in stimulating labor market vitality and increasing labor participation of middle and low income groups.Based on the panel data of China Family Panel Studies from 2016 to 2020,this study analyzes the impact of the 2018 individual income tax reform on labor supply by using the difference-in-difference method.The empirical results show that the increase of personal income tax exemption promotes the labor participation of the middle and low income groups,but exerts no significant effect on working hours.After a series of robustness tests,such as replacing the regression model and placebo test,the research conclusions remain valid.Heterogeneity analysis indicates that this pattern of impact is stronger for women and married groups.Mechanistically,the new tax reform significantly reduces the withdrawal of individuals from the labor market due to familly care.Therefore,the government should continue to pay attention to the income of key groups,and effectively exert the function of personal income tax in regulating income distribution.Incentive effects of personal income tax reform on the labor supply of women and married groups need to be fully considered,and preferential tax policies to encourage married women to work should be actively promoted;Further special additional deduction items should be refined to enhance workers'sense of gain and contribute to common prosperity through stimulating labor participation of low income groups.关键词
个人所得税改革/中低收入群体/劳动供给/双重差分法/共同富裕Key words
individual income tax reform/middle and low income groups/labor supply/difference-in-difference/common prosperity分类
管理科学引用本文复制引用
毛畅果,徐东烁..新个人所得税改革对中低收入群体劳动供给的影响[J].人口与经济,2024,(1):47-61,15.基金项目
国家社会科学基金一般项目"数字化时代工作压力的来源、动态效应与干预机制研究"(21BSH105). （21BSH105）
