促进就业的税收政策毕业论文文献翻译.docx

1、促进就业的税收政策 毕业论文文献翻译外文翻译之一Does Labor Supply Respond to a Flat Tax?Evidence from the Russian Tax Reform作者：Denvil Duncan&Klara Sabirianova Peter国籍：Germany出处：IZA Discussion Paper No. 4257,June 2009原文正文：Abstract: We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform

2、of 2001 to identify the effect of taxes on labor supply of males and females.We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function estimated on individual panel data.The mean regression results indicate that the tax reform led to a

3、 statistically significant increase in male hours of work but had no effecton that of females.However,we find a positive response to tax changes at both tails of the female hour distribution.We also find that the reform increased the probability of finding a job among both males and females.Despite

4、significant variation in individual responses,the aggregate labor supply elasticities are trivial and suggest that reform-induced changes in labor supply were an unlikely explanation for the amplified personal income tax revenues that followed the reform.Keywords: labor supply; personal income tax;f

5、lat tax; labor supply elasticity; weighted difference-in-difference regression approach;employment participation; Russia1. IntroductionAlthough the classical flat tax as described by Hall and Rabushka (2007)has not been implemented in any country to date,a number of countries have chosen recently to

6、 tax individual income at flat rates.As of January 1, 2009,the flat personal income tax(PIT) rate schedule was implemented by 24 countries,20 of which are formerly centrally-planned economies of Central and Eastern Europe and Eurasia. Lower compliance cost and lower tax rates could potentially reduc

7、e evasion,income shifting,and other avoidance activities.A flat tax reform is also motivated by the desire to stimulate the economy via higher work effort and investment(Hall and Rabushka, 2007).The most popular of these flat tax reforms is the flat PIT rate that came into effect on January 1st 2001

8、 in Russia.Much of the attention received by the Russian reform was due to the dramatic increase in Russias PIT revenue following the reform.According to Ivanova,Keen,and Klemm (hereafter IKK 2005),real PIT revenue increased by 26 percent in 2001 and continued to grow in subsequent years.From a theo

9、retical perspective, reduce the tax rate means that the tax revenue to reduce,then the tax reform could expand the tax base and produce strong revenue performance.The conclusion that the flat rate expanded the tax base sufficiently to explain the revenue growth has been greeted with much skepticism(

10、Gaddy and Gale 2005 and IKK 2005).IKK(2005),For example,find no evidence that the reform is responsible for the increase in PIT revenue.They also argue that while compliance did increase as a result of the reform, it is not clear whether the lower PIT rate or stricter enforcement should be given the

11、 credit. A more definite conclusion is reached by Gorodnichenko, Martinez-Vazquez, and Sabirianova Peter(hereafter GMP 2009)who show that a significant proportion of the increased compliance is due to the lower PIT rate.Besides PIT revenue collections and compliance,the Russian reform has been used

12、to estimate the effect of tax changes on gross declared income (IKK find a negative effect) and net of tax reported earnings (Martinez-Vazquez et al (2006) find a positive effect).Both IKK (2005) and GMP (2009) also examine the real side effects of the reform and find little or no response.While the

13、 existing evidence has been solid on the compliance and reporting effects of the reform,we believe there is more to be done on the real side responses.The purpose of this study is to examine,in a careful and methodological manner,the effect of the Russian tax reform on several dimensions of labor su

14、pply,including hours of work,employment participation,and multiple job holding.Two alternative strategies are used to deal with the endogeneity of wages.The first approach estimates a reduced form labor supply equation derived from a simultaneous system of labor supply and demand while the second re

15、lies on labor demand shifters as instruments for wages.Our estimates show that aggregate results hide important variation across individual groups,especially by gender. Specifically,we find that the reform had a positive and statistically significant effect on male labor supply; males increased thei

16、r monthly labor hours actual and usual by approximately 46% following the reform with an implied elasticity of approximately 0.10.15.Though quite small,these estimates are within the ball park of male labor supply elasticities(Meghir and Phillips 2008).At the same time,we do not find that females av

17、erage hours of work actual or usual responded to the tax reform.However,the zero response does not stay constant over the hour distribution.In fact,there is evidence of a positive response to lower tax rates at the bottom and very top of the female distribution of hours.Despite significant variation

18、 in individual responses,the aggregate response confirms that the labor supply component of the tax base did not contribute to the increased PIT revenue.Apart from allowing us to quantify the role played by the labor supply component of the tax base in explaining the increase in PIT revenue,the esti

19、mated labor supply elasticities with respect to tax rates are useful for other purposes.Knowledge of the labor supply response is critical for policies such as means tested welfare benefits that depend on how much labor supply responds to incentives.Labor supply estimates also play an important role

20、 in general equilibrium macroeconomic analyses that seek to understand how policies not necessarily taxes affect economic aggregates.Additionally, most labor supply results exist for developed countries with mature labor markets.Since these results may not apply to transition countries whose labor m

21、arkets are yet to reach full maturity,direct estimates of the labor supply response for the largest transition economy should be informative to the economics profession.A better understanding of the reforms impact on the labor supply component of the tax base should also prove useful to other countr

22、ies trying to emulate the Russian tax reform.In sum,from the theoretical standpoint,the effect of the Russian flat tax reform on labor supply remains ambiguous.Determining this effect becomes an empirical question and faces serious identification problem.对劳动供给产生影响的是单一税吗？俄罗斯税制实证作者：Denvil Duncan和Klara

23、 Sabirianova Peter国籍：德国出处：国际工业协会讨论文件，No. 4257( 2009.6)中文译文：摘要：通过2001年俄罗斯的税制改革，我们可以利用外援边际税率的改变去识别男性和女性劳动力供应税的效果，并利用劳动供给函数，加权倍差回归和工具变量方法对个体面板数据进行估计。平均回归结果表明,税制改革导致了统计学上男性工作时间的显著增加却没有导致失调。同时我们发现税制改革在女性工作时间的分布方面也有积极的影响以及改革能提高男性和女性找到工作的可能性。尽管个人反应有显著的差异，但是总劳动供给弹性是细微的，扩充个人所得税收入改革未必是诱发劳动供给制度的改变的解释。关键词：劳动力供给

24、；个人所得税；单一税；劳动供给弹性；加权倍差回归方法；劳动参与；俄罗斯1、 引言 尽管通过Hall和 Rabushka（2007）描述的传统单一税尚未在任何国家开始实行。不过一些国家最近已经开始选择使用单一税率征收个人所得税。截至2009年1月1日，该个人所得税单一税率表（对外贸易促进委员会）已经被24个国家采用，其中有20个是曾经采用计划经济的中欧和欧亚大陆国家。较低的税率和较低的税务执行成本可能减少逃税，收入转移和其他规避活动。进行单一税的税制改革可以提高工作效率和投资来刺激经济(Hall and Rabushka, 2007)。 最流行的单一税税制改革是2001年1月1日生效于俄罗斯的单

25、一对外贸易税率。俄罗斯税制改革引起注意是由于此次改革促使俄罗斯对外贸易收入显著增加。Ivanova、 Keen和 Klemm（ikk，2005以后）认为实际的对外贸易收入在2001年上升 26%并且之后持续增长。从理论角度,降低税率意味着税收收入的减少，那么税收改革能扩大税基,也能产生强劲的财政收入的性能。综上所述，单一税率能有效扩大税基就足以解释已经质疑很久的收入增长问题(Gaddy 、Gale，2005 和 IKK， 2005)。例如IKK(2005）并没有证据证明税制改革的目的是提高对外贸易收入。他们也在争议是否降低对外贸易税率或严格执行手段就会导致税制改革提高申报成本的结果。Gorod

26、nichenko, Martinez-Vazquez, and Sabirianova Peter(hereafter GMP 2009)得出更为明确的结论：申报成本的提高绝大部分是因为对外贸易税率的降低。除了对外贸易税的征收和申报成本，俄罗斯税制改革可以用总收益(IKK找到不良影响)和净税报告收入评估税金变动的影响（Martinez-Vazquez et al (2006) 找到积极影响)。IKK(2005)和GMP(2009)还检测改革真正的副作用，而现有的证据已经证明改革的申报成本和报告影响,我们相信还要做更多努力去证明副作用。 本文的目的在于谨慎，有效地检验俄罗斯税制改革对劳动力供给不

27、同维度的影响,包括工作时间、就业参与,多工作掌握。我们需要使用从俄罗斯纵向监测调查得到的微观面板数据估计俄罗斯税制改革对工作时间的影响。处理外生的工资有两种不同的策略。第一种方法是简化利用劳动供给和需求同时制来估计的劳动供给方程，第二种则是依赖劳动需求转变成为工资工具。我们的预测结果表明,总结论隐藏了重要的变化在个别群体中,特别是性别影响，综合结果在个别群体，尤其是性别中隐藏了重要的变化。具体地说,我们发现改革有着显著的积极影响,尤其在男性劳动供给方面。男性每个月增加大约4%-6%的实际工作时间就会隐含一个大约0.1-0.15的改革幅度弹性。尽管弹性很小，但这些预测是在男性劳动供给弹性的领域范

28、围内（Meghir 和 Phillips，2008）。同时，我们并没有发现女性的平均工作时间实际回应了税制改革。但是零反应并不是保持时间分布不变。事实上，有证据表明较低的税率对最高和最低的女性工作分布时间有积极的影响。尽管个人的反应有显著的不同，但总反应证实税基的劳动供给要素不能有助于提高对外贸易收入。 除了对劳动供给发挥作用的税基部分能够量化解释对外贸易收入增加的原因，对税率影响的劳动供给弹性估计还可用于其他用途。劳动供给反应是政策的重要手段，而测试的福利是依赖于劳动力供给相应程度。劳动力供给估计对平衡宏观经济分析发挥了重要作用，该宏观分析试图了解政策如何影响经济总量。此外，大部分劳动力供给

29、的结果存在于劳动力市场相对发达与成熟的国家。由于转型期国家的劳动力市场尚未完全成熟，所以这些结果可能并不适用。对经济转型的劳动力供给直接估计影响最大的应该是经济学专业的信息，对税基的劳动力供给改革因素影响更好的理解应该是其他试图仿效俄罗斯税制改革的国家都能证明改革是有用的。总之，从理论的角度来看，俄罗斯统一税改革对劳动力供应的影响仍然含糊。确定这种效果已成为一个需要面临慎重鉴定的经验性问题。外文翻译之二The employment effects of a central citys source-based wage tax or hybrid wage tax作者：Ralph M. Bra

30、id国籍：USA出处：Regional Science and Urban Economics,17 February,2009原文正文： Abstract: This paper considers the employment effects of a central citys wage tax. The tax will normally decrease employment in the central city and increase employment in the suburbs. The magnitude of the effects depends on the e

31、xact type of wage tax that the central city imposes (the tax rates on central-city residents who work in the central city, on central-city residents who work in the suburbs, and on suburbanites who work in the central city), on a production function, on a commuting cost parameter, and on a multinomi

32、al-logit-choice parameter.Keywords: Local wage taxes; Local income taxes; Central city; Employment1、IntroductionIn this paper,I examine the effects of central citys wage tax on the distribution of a fixed amount of employment between the central city and its suburbs.Local wage or income taxes are us

33、ed by at least some local governments in 14 states in the United States.Some of my earlier papers (Braid, 1996, 2000, 2002, 2003, 2005)can be used to examine this sort of question in a variety of models,but all assume a pure source-based wage tax. This type of wage tax is used by local governments i