摘要
本文以2018年实施的环境保护税作为准自然实验,利用2010—2021年沪深A股上市公司作为研究样本,使用倾向得分匹配的双重差分模型,研究环境保护税的实施对企业普通员工的薪酬和数量的影响,研究发现环境保护税的征收降低了企业普通员工的薪酬和数量。基于企业所属地区和企业年龄进行异质性分析,结果表明环境保护税的实施使中西部地区企业和低龄企业普通员工的薪酬和数量下降幅度更大。进一步机制分析发现,环境保护税通过产出效应降低了企业普通员工的薪酬和数量,同时,其对企业普通员工的薪酬和数量的负面效应总体上随时间逐渐减弱。基于实证研究结果,本文从企业创新和政府配套措施方面提出相应的对策建议。
This article takes the environmental protection tax implemented in 2018 as a quasi-natural experiment,using Shanghai and Shenzhen A-share listed companies from 2010 to 2021 as a research sample,adopting the PSM-DID method to study the impact of the implementation of environmental protection tax on the salary and number of ordinary employees in enterprises.The results show that the levy of the environmental protection tax reduces the salary and number of ordinary employees in enterprises.The analysis of the heterogeneity of the region and age of enterprises shows that the implementation of environmental protection tax has led to a greater decline in the salary and number of ordinary employees for the enterprises in the central and western regions and young enterprises.Further mechanism analysis indicates that environmental protection tax reduces the salary and number of ordinary employees of enterprises through output effects,while its negative effects on the salary and number of ordinary employees of enterprises gradually weaken over time.Based on empirical research results,this article proposes corresponding countermeasures and suggestions at the level of enterprise innovation and government supporting measures.
作者
徐学军
王佳目
Xu Xuejun;Wang Jiamu
出处
《公共财政研究》
2023年第2期68-83,共16页
Public Finance Research Journal
基金
山东省软科学计划重大项目“山东省强化科技创新治理体系治理能力建设研究”(2019RZE27010)阶段性研究成果
关键词
环境保护税
就业
普通员工薪酬
普通员工数量
Environmental Protection Tax
Employment
Salary of Ordinary Employees
Number of Ordinary Employees
