|
|
|
| Regional Income Level, Labor Effective Tax Rate and Human Capital Accumulation-Based on Empirical Study with Provincial Variable Coefficient Panel Data |
| JiangYanfeng1, 2, 3,HongWenjiao1,XuYinchuan4 |
1.School of Economics and Management, Shanghai Maritime University,Shanghai 201306;
2.Institute of Science and Technology Investment, Chinese Academy of Science and Technology for Development, Beijing 100038;
3.Institute of Economic and Social Development, Nankai University, Tianjin 300071;
4.School of Business, Shanghai University of Finance and Economics, Shanghai 200433 |
|
|
|
|
Abstract This paper evaluates the provincial average labor effective tax rate and human capital level in China by the international standard methods,then analyses the influence of regional development level and labor effective tax rate on human capital and its inner logic based on provincial panel data model with variable coefficients in 1998—2016.And the paper further analyses the differences among regional income level,labor effective tax rate and human capital in different provinces in China.The study finds that the regional income level and human capital accumulation are positively correlated.Under current tax system in China,the income effect is greater than the replacing effect of labor income tax.But the impact is different among regions.In eastern China,there is a significant positive correlation between the human capital accumulation and the labor effective tax rate,but no significant positive correlation between the human capital accumulation and the regional per capita income.In central and western China,human capital accumulation,regional per capita income and labor effective tax rate show a significant direct correlation.At last,this paper explains the empirical conclusions and proposes the countermeasures to improve the human capital accumulation in different regions.
|
|
Received: 25 January 2018
|
|
|
|
|
|
[1] BENHABIB J,SPIEGEL M.The roles of human capital in economic development:evidence from aggregate cross country data[J] .Journal of monetary economics,1994,34:143-173.
[2] ACEMOGLU D,ZILIBOTTI F.Productivity differences[D] .NBER working paper,6879,1999.
[3] EDWARD Prescott.Why do Americans works so much more than Europeans[D] .NBER working papers,10316,2004.
[4] 于洪.我国个人所得税税负归宿与劳动力供给的研究[J] .财经研究,2004(4):50-59.
[5] 余显才.所得税劳动供给效应的实证研究[J] .管理世界,2006(11):28-40
[6] ATKINSON A B,STIGLITZ J E.Lectures on public economics[M] .New York:McGraw-Hill Book Company,1987.
[7] MENDOZA E G,RAZIN A L L.Effective tax rate in macroeconomics:cross-country estimates of tax rates on factor income and consumption[D] .NBER working parers,4864,1994.
[8] DAVID Carey,JOSETTE Rabesona.Tax ratio on labor and capital income and on consumption[J] .OECD economics studies,2002,2(35).
[9] 刘溶沧,马拴友.论税收与经济增长——对中国劳动、资本和消费征税的效应分析[J] .中国社会科学,2002(1):67-76.
[10] MINEER J.Schooling,experience,and earnings[D] .New York:National Bureau of Economic Research,1974.
[11] HALL R E,JONES C I.Why do some countries produce so much more output per worker than others[J] .Quarterly journal of economies,1999,114(1):83-116. |
|
|
|
2019, Vol. 0 
