| For some time since the reform and opening up,under the influence of the demographic dividend and the fast development of the economy,the employment issue has not been sufficiently recognized by the government departments.Until recently,due to changes in the economic situation at home and abroad,the unemployment problem has become increasingly serious.How to promote employment has gradually been valued by governments at all levels.In order to promote employment,the government has frequently introduced corresponding policies.Although it has certain effects,given that China is a country with a large population and a large number of working people,there are still big problems in employment.Although the market mechanism has a self-regulating effect,it is necessary to solve the employment problem.It is far from enough to rely solely on the power of the market.The solution to the employment problem still depends on the power of the government.At present,the government must do everything possible to vigorously expand employment channels and resolve employment conflicts.Because China’s employment problem is very serious,this paper wants to study the impact of labor tax burden on employment,and select the effective labor rate as an indicator to measure the labor tax burden.There are many studies on employment(unemployment)at home and abroad.However,most of them are studied from the theoretical aspect,and there are few empirical analyses,and most of the empirical analysis is based on macro data,and microdata is rarely used.This paper analyzes the impact of taxation on employment from two aspects of supply and demand,and then collects relevant data of listed company A shares.Moreover,considering the time lag of tax policy,this paper uses static and dynamic panel data models to compare and analyze the impact of labor tax burden on labor and employment.The first chapter of this paper introduces the background of the topic,as well as the research questions,methods and structure,and reviews and summarizes the research literature on taxation and employment at home and abroad.The second chapter is mainly about the theoretical analysis of labor taxation affecting labor employment.It mainly introduces the two aspects of labor tax and its fate and the impact of labor tax on labor supply and demand.The third chapter is an introduction to the calculation and analysis of the effective tax rate of labor.This part mainly introduces the agent index of labor tax burden-the process of measuring the effective tax rate of labor,and analyzesthe results of the calculation.This part is some preparatory work for the empirical analysis.The fourth chapter is empirical analysis and conclusion.The fifth chapter is conclusions and policy recommendations.Firstly,the conclusions of the empirical analysis of the relevant panel data model are summarized.Then,according to the empirical analysis conclusions of this paper,some reforms and perfect suggestions for labor taxation-personal income tax and social security contributions are proposed.Of course,some other aspects are also proposed.Policy recommendations to promote employment.Based on the previous studies,this paper combines the actual situation of China with the characteristics of the tax system and passes the empirical research.Through the relevant empirical research,this paper draws the following conclusions: From the static panel data,the correlation coefficient of labor effective tax rate only passes the 5% significance level test,indicating the correlation between labor tax burden and labor employment in the short term.Not high,which may be related to the time lag of the policy,but from the results of the dynamic panel data,the coefficient of the effective labor rate is negative and passes the 1% significance level,which indicates that in the long run,the effective tax rate and There is a negative correlation between labor and employment,which means that the higher the labor tax burden,the less labor and employment.And for each additional unit of labor effective tax rate,under the static panel data model,labor employment will be reduced by 0.029% units;under the dynamic panel data model,labor employment will be reduced by 0.5208% units. |
