促进就业的税收政策 毕业论文文献翻译

促进就业的税收政策 毕业论文文献翻译

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1、外文翻译之一DoesLaborSupplyRespondtoaFlatTax?——EvidencefromtheRussianTaxReform作者:DenvilDuncan&KlaraSabirianovaPeter国籍:Germany出处:IZADiscussionPaperNo.4257,June2009原文正文:Abstract:WeexploittheexogenouschangeinmarginaltaxratescreatedbytheRussianflattaxreformof2001toidentif

2、ytheeffectoftaxesonlaborsupplyofmalesandfemales.Weapplytheweighteddifference-in-differenceregressionapproachandinstrumentalvariablestothelaborsupplyfunctionestimatedonindividualpaneldata.Themeanregressionresultsindicatethatthetaxreformledtoastatisticallysignific

3、antincreaseinmalehoursofworkbuthadnoeffectonthatoffemales.However,wefindapositiveresponsetotaxchangesatbothtailsofthefemalehourdistribution.Wealsofindthatthereformincreasedtheprobabilityoffindingajobamongbothmalesandfemales.Despitesignificantvariationinindividua

4、lresponses,theaggregatelaborsupplyelasticitiesaretrivialandsuggestthatreform-inducedchangesinlaborsupplywereanunlikelyexplanationfortheamplifiedpersonalincometaxrevenuesthatfollowedthereform.Keywords:laborsupply;personalincometax;flattax;laborsupplyelasticity;we

5、ighteddifference-in-differenceregressionapproach;employmentparticipation;Russia1.IntroductionAlthoughtheclassicalflattaxasdescribedbyHallandRabushka(2007)hasnotbeenimplementedinanycountrytodate,anumberofcountrieshavechosenrecentlytotaxindividualincomeatflatrates

6、.AsofJanuary1,2009,theflatpersonalincometax(PIT)rateschedulewasimplementedby24countries,20ofwhichareformerlycentrally-plannedeconomiesofCentralandEasternEuropeandEurasia.Lowercompliancecostandlowertaxratescouldpotentiallyreduceevasion,incomeshifting,andotheravoi

7、danceactivities.Aflattaxreformisalsomotivatedbythedesiretostimulatetheeconomyviahigherworkeffortandinvestment(HallandRabushka,2007).ThemostpopularoftheseflattaxreformsistheflatPITratethatcameintoeffectonJanuary1st2001inRussia.MuchoftheattentionreceivedbytheRussi

8、anreformwasduetothedramaticincreaseinRussia’sPITrevenuefollowingthereform.AccordingtoIvanova,Keen,andKlemm(hereafterIKK2005),realPITrevenueincreasedby26percentin2001a

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