文字
缩放
增大字体
减小字体
清华大学 陆毅教授:Employment Distortion and Firm Performance: Evidence from an Average Wage Deduction Limit Tax Policy in China

([西财新闻] 发布于 :2018-12-07 )

光华讲坛——社会名流与企业家论坛第 5159 期

 

主题:Employment Distortion and Firm Performance: Evidence from an Average Wage Deduction Limit Tax Policy in China

主讲人:清华大学 陆毅教授

主持人:财政税务学院院长助理 黄健副教授

时间2018121012:00-13:30

地点:西南财经大学柳林校区格致楼811

主办单位财政税务学院科研处

 

主讲人简介:

陆毅,清华大学经济管理学院经济系教授。陆毅教授于2007年获得香港大学经济工商学院博士学位,先后在香港大学经济工商学院担任研究助理教授,新加坡国立大学经济系担任助理教授和长聘副教授,2017年受聘长江学者特聘教授。目前主要从事国际贸易和中国经济领域的研究工作,在American Economic Journal: Applied Economics, Review of Economics and Statistics, Journal of International Economics, Journal of Labor Economics, Journal of Development EconomicsJournal of Urban Economics等国际一流经济学杂志发表论文数十篇。自2017年起担任Journal of Comparative Economics和《经济学报》的副主编。

主要内容:

Before 2007, domestic firms in China can deduct their monthly wage payments as production cost (from taxable income) only up to a certain statutory limit under the Corporate Income Tax scheme. This nonlinear tax policy links to firm-level monthly average wage payment, and may distort firms employment structure and hence their productivity. Using the 2004 Economic Census, we find clear evidence of bunching in the distribution of firm-level monthly average wage around the statutory deduction limit. The policy decreased the ratio of skilled and unskilled employment by around 6%. Firms productivity declined by around 2%, especially for private firms. Using a model incorporating endogenous employment structure and false employment, we estimated the elasticity of substitution between skilled and unskilled labor to range from 1 to 3.

 


☆该新闻已被浏览: 次★

打印本文】 【关闭窗口