| The history of world economic development shows that labor migration is an important phenomenon in the process of a country’s economic development.It can not only improve the vitality of labor market and the efficiency of spatial resource allocation,make full use of labor resources,promote economic growth,improve industrial structure,but also promote the reform of relevant systems,including household registration system,labor employment system and social security system.In recent years,local governments have introduced various preferential policies to attract talents to settle down,hoping to introduce a steady stream of labor resources for the development of the region.When the individual labor force makes the decision of migration,it is bound to consider the living cost and income of the region,and one of the direct embodiment of the cost is the personal income tax burden.How the personal income tax affects the labor migration and the extent of the impact,there are not many domestic related research results.This paper analyzes the current situation of labor migration and personal income tax in China,and uses theoretical model and spatial measurement model to analyze the impact of personal income tax on heterogeneous labor migration.Based on the labor migration model,the hypothesis that individual income tax affects heterogeneous labor migration is obtained.Furthermore,considering that there may be spatial dependence among different regions in the same economic region,spatial econometric model is used for empirical analysis.Based on the provincial data of 2011-2017,the paper selects the proportion of high school educated labor force and undergraduate educated labor force in the total labor force as the explanatory variable,the personal income tax as the explanatory variable,and the per capita consumption public expenditure,per capita GDP,industrial structure,fixed asset investment proportion,per capita disposable income,unemployment rate and population density as the control variables to establish A spatial econometric model consisting of 31 provinces and regions in China is proposed to verify the assumptions in the theoretical model.The basic conclusions are as follows:First,the attraction of labor force among provinces in the same region is collaborative.The introduction of talent by neighboring regions is not a competitive relationship,but mutual promotion.In other words,the attraction of talents to neighboring regions is not a zero sum game that you increase or decrease,but a win-win result that promotes each other;Second,there is no significant difference in the inhibition degree of individual income tax burden on the migration of labor groups with different education levels from the overall data,but considering that the proportion of labor groups with lower education level who do not reach the threshold of individual income tax is higher than that of labor groups with higher education level,it can be considered that the labor groups with high school education background are more likely to It is more sensitive to higher personal income tax burden.Third,the interaction coefficient of personal income tax and consumer public expenditure is negative for the proportion of high school educated labor force and undergraduate educated labor force,which means that no matter what the education level,the improvement of personal income tax will lead to the decrease of the evaluation of labor force on public service level.Between the two groups,the high school educated labor group is more sensitive to this factor.If the personal income tax burden is increased,the evaluation of public services provided by the low educated labor group is significantly lower than that of the high educated labor group.Based on the above conclusions,the paper puts forward some policy suggestions,such as the implementation of differentiated personal income tax policy to distinguish the underdeveloped and the developed regions,and the coordination of individual income tax competition behavior in the adjacent regions. |
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