摘要
本文以2006年个人所得税改革为切入点,基于2000—2007年中国工业企业数据库和中国海关进出口数据库的匹配数据,采用双重差分模型考察了个人所得税改革对企业出口产品质量的影响。研究发现:(1)个人所得税改革显著提高了企业出口产品质量,这一结论在改变处理组的界定标准、改变出口产品质量测度方式、控制加入贸易自由化带来的影响、排除最低工资标准制度的影响、排除企业进入退出效应后依然成立。(2)影响机制检验表明,个人所得税改革一方面通过员工效率工资效应和企业要素调整效应提升了出口产品质量,另一方面通过政府税收转嫁效应抑制了出口产品质量。(3)对出口贸易转型升级的多维分析发现,个人所得税改革不仅有助于提升出口产品质量,还有效提升了企业全球价值链位置、出口技术复杂度和一般贸易占比。本文研究结论意味着,个人所得税改革在提高劳动者收入的同时也有助于培育企业出口竞争新优势,即实现了劳动者和企业的双赢。
Using the 2006 personal income tax reform as an entry point,this paper examines the impact of personal income tax reform on the quality of enterprises'export products using a difference-in-differences model based on matched data from the Annual Survey of Industrial Firms and the Chinese Customs Trade Statistics from 2000-2007.The study finds that:(1)Personal income tax reform has significantly improved enterprises'export product quality,and this finding remains valid after changing the definition criteria of the treatment group,changing the way in which the export product quality is measured,controlling for the effect brought about by the inclusion of trade liberalization,excluding the effect of the minimum wage standard system,excluding the entry-exit effect of enterprises.(2)The impact mechanism test shows that the personal income tax reform improves the export product quality through the employee efficiency wage effect and the enterprise factor adjustment effect,but suppresses the export product quality through the government tax pass-through effect.(3)A multidimensional analysis of export trade transformation and upgrading finds that personal income tax reform not only helps to improve the export product quality,but also effectively enhances enterprises'global value chain position,export technology sophistication and general trade share.The findings of this paper imply that personal income tax reform helps cultivate new competitive advantages of enterprises'exports while increasing the workers'income,i.e.,it achieves a win-win situation for both workers and enterprises.
出处
《宏观经济研究》
北大核心
2023年第6期34-55,共22页
Macroeconomics
基金
长沙理工大学科研项目“劳动力制度改革影响出口产品质量的研究”(097000303125)
湖南省社会科学成果评审委员会“老龄化对湖南企业产品质量的影响及对策研究”(XSP19YBZ176)的资助。
关键词
个人所得税改革
出口产品质量
共同富裕
转型升级
Personal income tax reform
Export product quality
Common prosperity
Transformation and upgrading
