Regional Income Level, Labor Effective Tax Rate and Human Capital Accumulation-Based on Empirical Study with Provincial Variable Coefficient Panel Data
JiangYanfeng1, 2, 3,HongWenjiao1,XuYinchuan4
1.School of Economics and Management, Shanghai Maritime University,Shanghai 201306; 2.Institute of Science and Technology Investment, Chinese Academy of Science and Technology for Development, Beijing 100038; 3.Institute of Economic and Social Development, Nankai University, Tianjin 300071; 4.School of Business, Shanghai University of Finance and Economics, Shanghai 200433
Abstract：This paper evaluates the provincial average labor effective tax rate and human capital level in China by the international standard methods,then analyses the influence of regional development level and labor effective tax rate on human capital and its inner logic based on provincial panel data model with variable coefficients in 1998—2016.And the paper further analyses the differences among regional income level,labor effective tax rate and human capital in different provinces in China.The study finds that the regional income level and human capital accumulation are positively correlated.Under current tax system in China,the income effect is greater than the replacing effect of labor income tax.But the impact is different among regions.In eastern China,there is a significant positive correlation between the human capital accumulation and the labor effective tax rate,but no significant positive correlation between the human capital accumulation and the regional per capita income.In central and western China,human capital accumulation,regional per capita income and labor effective tax rate show a significant direct correlation.At last,this paper explains the empirical conclusions and proposes the countermeasures to improve the human capital accumulation in different regions.
姜艳凤,洪文娇,徐吟川. 地区收入水平、劳动有效税率与人力资本供给的关系[J]. 中国科技论坛, 2019(2): 90-99.
JiangYanfeng,HongWenjiao,XuYinchuan. Regional Income Level, Labor Effective Tax Rate and Human Capital Accumulation-Based on Empirical Study with Provincial Variable Coefficient Panel Data. , 2019(2): 90-99.
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