摘要
以工资增长带动我国居民收入和消费水平的不断提升,是推动国内大循环发展的重要方面。面对国内劳动要素成本的持续上涨,减税政策在助力中国企业发展的同时,是否能够进一步惠及劳动要素市场,提升企业员工工资?本文采用全国税收调查数据,以2009年增值税改革为例,实证考察了减税政策对员工工资的影响及作用机制。研究结果表明:增值税改革在减轻企业税负的同时,有助于提高员工工资;从政策效应的异质性来看,减税政策对员工工资的促进作用主要体现在民营企业、高固定资产依赖企业和非出口企业。进一步的机制解析显示,减税政策能够通过降低企业税负,改善企业经营绩效,为员工加薪提供足够的增长空间,即增长效应;减税政策产生了有利于员工群体的分配效应,使员工能够分享到因减税而带来的收益增量。本文从劳动要素收入方面,为评估企业减税的政策效应提供了一个新视角,通过检验减税政策在提升员工工资方面的积极作用,为实现企业减负与员工加薪之间的双赢格局提供了经验证据。
Promoting growth of residents’income and consumption through wage increase is the important aspect of fostering domestic circulation.In addition to promoting firms’development,does tax cuts benefit the labor factor market,and increase employees’wage in the context of persistent rising labor costs?This paper employs China’s valueadded tax reform in 2009 as an exogenous shock to empirically identify the impact on employees’wage and its mechanism using firm-level data originating from the National Tax Survey Database(NTSD).The results find that value-added tax reform is conducive to increase employees’wage while relieving enterprises’tax burden.We also find that the positive effects of tax cuts on employees’wage are more significant for private firms,firms with high dependence on fixed assets and non-export firms.The further mechanism analysis reveals that,on the one hand,tax cuts improve firms’performance through reducing firms’burden,and provide sufficient space for wage growth,which is called"Growth Effect";on the other hand,tax cuts increase the proportion of revenue growth that employees can share.It is called"Allocation Effect".This paper provides a new perspective for assessing tax cuts policy effect from labor factor part,and empirical evidence for achieving a winwin result of reducing firms’cost burden and increasing employees’wage simultaneously through testing the positive effect of tax cuts policy in increasing employees’wage.
作者
阎虹戎
刘灿雷
高超
YAN Hongrong;LIU Canlei;GAO Chao
出处
《国际贸易问题》
CSSCI
北大核心
2021年第8期54-69,共16页
Journal of International Trade
基金
国家自然科学基金青年项目“准入管制及其改革对经济增长影响的理论与实证研究”(72004190)
国家自然科学基金青年项目“上游市场管制的资源误置效应及微观机制研究”(71803016)
对外经济贸易大学优秀青年学者资助项目“全面开放新格局下的工资不平等研究:企业利润分享的视角”(19YQ04)
对外经济贸易大学青年学术创新团队建设项目“`逆全球化`背景下跨境电商与全球价值链重构:国际经验与‘中国方案’”(CXTD10-11)
教育部人文社会科学研究青年基金项目“中国企业的跨地区投资研究:基于制度环境和非正式制度的双重考察”(20YJC790026)
关键词
减税政策
增值税改革
增长效应
分配效应
员工工资
Tax Cuts Policy
Value-added Tax Reform
Growth Effect
Allocation Effect
Employees’Wage
