摘要
在强化就业优先政策的背景下,探究企业养老保险缴费率对劳动力就业的影响具有重要意义。本文通过构建包含内生劳动供给和异质性劳动力的世代交叠(overlapping generations,OLG)模型,来考察企业养老保险缴费对劳动力市场就业以及不同技能劳动力结构的影响。结果发现,降低养老保险缴费率会增加经济中的劳动供给,并且低技能劳动力的劳动供给增加得更多。基于2007—2019年中国A股上市公司数据,本文的经验研究发现,养老保险缴费率与企业雇佣人数之间呈现显著的反向变动关系,而与企业员工技能结构呈现显著正向变动关系;异质性结果表明,养老保险缴费率对非国有控股企业的雇佣规模影响更大。本文的结论意味着,“减税降费”导致的养老保险缴费率下调有助于增强企业雇佣规模,尤其是促进低技能人员的就业,从而有助于稳定和扩大就业。
To implement the employmentfirst policy,it is of great importance to explore the impact of firmspension contribution rates on employment.By constructing an overlapping generations(OLG)model that includes endogenous labor supply and heterogeneous labor,this paper examines the impact of firm's pension contribution rates on employment and the labor skill structure.The theoretical model finds that lowering the pension contribution rates increases the labor supply in the economy,especially the supply of lowskilled labor.Using the CSMAR data during 20072019,this paper finds that as pension contribution rates go down,employment increases and the share of lowskilled labor increases,which is consistent with the theoretical predication.The empirical results also show that the pension contribution rates have a greater impact on the employment size of nonstateowned firms.The results of the paper imply that the“tax cut and fee reduction”policy has a positive effect on the employment size of firms,which is stronger for lowskilled workers,and thus helps stabilize and expand employment.
作者
颜迪
刘盼
袁璐璐
罗楚亮
Yan Di;Liu Pan;Yuan Lulu;Luo Chuliang(School of Public Finance and Taxation,Nanjing University of Finance&Economics;Business School,Beijing Normal University;School of Economics,Zhongnan University of Economics and Law;School of Labor and Human Resources,Renmin University of China)
出处
《经济科学》
北大核心
2024年第4期162-182,共21页
Economic Science
基金
国家社科基金项目“以高质量充分就业促进共同富裕的路径与策略研究”(项目编号:23VRC010)
国家自然科学基金青年项目“代际利他主义下的延迟退休政策研究:经济效应及帕累托改善”(项目编号:72003015)的阶段性成果。
关键词
养老保险缴费
就业
劳动力结构
pension contributions
employment
labor skill structure
