| 范庆泉.劳动力流动、征税方式转变与地区福利增进[J].数量经济技术经济研究,2017,(11):115-131 |
| 劳动力流动、征税方式转变与地区福利增进 |
| Labor Mobility,Taxation Mode Change and Regional Welfare Promotion |
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| DOI： |
| 中文关键词: 劳动力流动 消费税 增值税 效率水平 公平状况 |
| 英文关键词: Labor Mobility Consumption Tax Value-added Tax Efficiency Level Fairness Degree |
| 基金项目:本文得到国家社科基金青年项目（15CSH024）的资助。 |
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| 中文摘要: |
| 研究目标：在劳动力流动程度的不同阶段研究税率结构变化与效率和公平之间的关系。研究方法：构建了征税方式转变与劳动力跨区域流动的两地区一般均衡模型进行理论模拟，采用面板门限模型进行实证检验。研究发现：随着劳动力流动程度的提高，在保持宏观税负不变下由增值税转为消费税的税率结构变化可以提升效率水平和改善公平状况。其中征税方式转变对于效率的正影响越来越大，对于公平的影响也由负转正，劳动力流动存在显著的门限效应。研究创新：结合劳动力流动影响因素进行消费税和增值税的税收扭曲效应差异机制的比较研究。研究价值：统筹协调税制结构改革与户籍制度改革，促进劳动力流动与税率结构优化，实现福利增进的双重红利。 |
| 英文摘要: |
| Research Objectives：To study the relationship between the structural change of taxation rate and efficiency & fairness at different phrases of labor Mobility. Research Methods：The paper establishes the general equilibrium model including two regions'production function,taxation mode change and cross-region labor mobility and carries out empirical study using the panel threshold model. Research Findings:The study shows that with higher labor mobility,taxation mode change exerts nonlinear influences on the social welfare indicators of efficiency and fairness under constant macro tax burden.The structural change from value-added tax to consumption tax promotes efficiency and exerts positive instead of the previous negative influence on the fairness,which shows labor Mobility has prominent threshold effect. Research Innovations:According to the different phrases of labor Mobility,this paper undertakes a deeper comparative study on the mechanism of tax distorting effects of consumption tax and value added tax. Research Value:The government should incorporate the reform of household registration system and taxation structure to promote labor mobility and taxation structural optimization so as to realize the double dividend of welfare |
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