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课税是影响就业的一个重要因素,目前对此的研究主要包括劳动供给曲线以及课税的收入效应与替代效应等。但这些研究都是从劳动供给角度进行,不符合我国的实际情况。分析课税对我国劳动量的影响,应该从劳动供求双方,并主要从劳动需求一方进行。为此,本文采用局部均衡与一般均衡两种微观分析方法以及经济增长宏观分析方法分析课税对我国劳动就业的影响,为构建我国促进就业的税收政策提供了理论依据。
Taxation is an important factor that affects employment. At present, the research mainly includes the labor supply curve and the income effect and substitution effect of taxation. However, all these studies are conducted from the perspective of labor supply and do not conform to the actual situation in our country. Analyzing the impact of taxation on the amount of labor in our country should be conducted from both the labor supply and demand sides and mainly from the labor demand side. Therefore, this paper analyzes the impact of taxation on labor and employment in our country by using the two methods of partial equilibrium and general equilibrium and macroeconomic analysis of economic growth, which provides a theoretical basis for the tax policy of promoting employment in our country.