摘要
本文首先构建了加速折旧政策对劳动力就业市场影响的理论模型,然后基于上市公司数据,实证检验了加速折旧政策对劳动力就业市场的影响。研究表明:第一,加速折旧政策有效的增加了企业雇佣的职工人数,起到了吸纳就业的作用效果,但是却并未提高劳动者的平均工资水平。第二,异质性分析表明,相比于低资本密集度企业和小微企业,加速折旧政策对高资本密集度企业和大中型企业劳动力就业的促进效果更为明显。第三,在作用机制上,加速折旧政策主要通过“替代效应”和“产出效应”影响劳动力就业,并且在短期内,加速折旧政策所呈现出的“产出效应”要大于“替代效应”。本文的研究为短期内加速折旧政策与劳动力就业之间的关系提供了直接的经验证据。
This paper firstly constructs a theoretical model of the impact of tax incentives for accelerated depreciation on the labor market,and then empirically tests it based on the data of listed companies.The research shows that:first,the accelerated depreciation effectively increases the number of employees employed by enterprises and plays a role in absorbing employment,but does not raise the average wage level of workers.Second,the effect of accelerated depreciation on the labor market is heterogeneous,which shows that compared with enterprises with low capital intensity and small and micro enterprises,the effect of accelerated depreciation on labor employment in enterprises with high capital intensity and large and medium-sized enterprises is more obvious.Compared with small and micro enterprises,the accelerated depreciation has a more obvious effect on the employment of large and medium-sized enterprises.Thirdly,in terms of the mechanism of action,accelerated depreciation mainly affects labor employment through“substitution effect”and“output effect”,and in the short term,accelerated depreciation is presented the“output effect”than“substitution effect”.The conclusion of this paper provides direct empirical evidence for the relationship between accelerated depreciation and labor employment in the short term.
出处
《会计研究》
CSSCI
北大核心
2021年第12期54-69,共16页
Accounting Research
基金
国家社科基金后期资助项目“增值税视角下促进生产性服务业向价值链高端延伸的激励效应及路径优化研究”(20FJYB051)
湖南省社科基金重点项目“税收助推湖南制造转化湖南智造的路径与策略”(18ZWB23)的支持
关键词
加速折旧
劳动力就业
工资水平
Accelerated Depreciation
Labor Force Employment
Average Wage
