摘要
人力资本是推动经济高质量发展的重要动力,明确个人所得税对人力资本积累的影响,能够为深化财税体制改革、促进经济高质量发展提供理论和实证依据。因此,本文构建动态一般均衡模型,探讨个人所得税对人力资本积累的作用机制,并采用2003-2016年中国省级面板数据进行实证检验。结果表明,个人所得税中劳动所得的平均税率上升,会显著降低人力资本积累,而资本所得税的影响是不确定的。并且,由于经济发达地区的生产要素集聚效应和区域外溢效应,个人所得税对经济发达地区的人力资本积累具有更明显的负向影响。另外,在教育扶持力度较高的地区,人们更倾向于通过受教育来获取人力资本,从而使个人所得税对人力资本积累的抑制作用得到缓解。
Human capital is an important driving force for the high-quality economic development. Clarifying the impact of individual income tax on human capital accumulation can provide theoretical and empirical basis for deepening tax reform and promoting high-quality economic development. Therefore, this paper constructs a dynamic general equilibrium model to explore the mechanism of individual income tax on human capital accumulation, and uses Chinese provincial panel data from 2003 to 2016 for empirical analysis. The results show that rising labor income tax rate will significantly reduce the accumulation of human capital, and the effect of capital income tax is uncertain. Furthermore, due to the factors’ agglomeration effect and regional spillover effect, the individual income tax has more significant negative impact on human capital accumulation in economically developed regions. In addition, in areas where government support for education is strong, people are more inclined to obtain human capital by education, so the negative impact of income tax on their human capital is relieving.
作者
赵艾凤
王好
Zhao Aifeng;Wang Hao(Business School,University of Shanghai for Science and Technology,Shanghai 200093; Eastmoney Securities Institute,Shanghai 200030)
出处
《中国人力资源开发》
CSSCI
北大核心
2020年第6期85-94,共10页
Human Resources Development of China
基金
上海市哲学社会科学规划一般项目(2019BJB007)。
关键词
个人所得税
人力资本积累
劳动所得
资本所得
Individual Income Tax
Human Capital Accumulation
Labor Income
Capital Income
