取消统一农业税与家庭劳动力供给差异:来自中国城市住户调查的证据

IF 5.2 1区 经济学 Q1 ECONOMICS 中国经济评论 Pub Date : 2024-05-06 DOI:10.1016/j.chieco.2024.102175
Jun Cai , Kui Zhao
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引用次数: 0

摘要

在过去几十年中,政府的统一公共政策稳步影响着中国家庭的劳动力供给,并可能对每位家长产生不同的影响。本文研究了统一税收政策的变化如何通过政府公共教育支出对家庭劳动力供给产生不同影响。利用 2005 年中国取消农业税的外生冲击,我们发现取消农业税导致女性就业减少,但男性就业增加。具体而言,在一个有在校子女的典型城市家庭中,基准年农业税与公共财政收入之比增加 1%,会导致已婚女性的劳动力供给减少 0.485%,每月工作时间减少 1.50 小时;而已婚男性的劳动力供给增加 0.191%,工作时间增加 1.06 小时。对有小学学龄子女的已婚女性和高资产家庭的已婚男性的影响更大。我们的机制分析表明,公共教育支出可以替代私人教育支出,并通过对子女人力资本的投资影响家庭劳动力供给。我们的研究结果为中国劳动力市场中女性劳动力供给的减少和(已婚)女性与(已婚)男性就业差距的扩大提供了一个新的视角。研究结果表明,公共税收政策可能会对家庭劳动力供给决策产生意想不到的影响,从而加剧劳动力市场中的性别就业差距。
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Uniform agricultural tax abolition and differential household labor supply: Evidence from China's urban household survey

Uniform government public policy has steadily shaped the labor supply from households in the past few decades in China with possible differential impact on each parent. This paper investigates how uniform tax policy change plays differential roles in household's labor supply through government public education spending. Utilizing the exogenous shock from China's agricultural tax abolition in 2005, we find that the abolition results in a reduction in female employment but an increase in male employment. Specifically, a 1% increase of agricultural tax to public revenue ratio in the reference year leads to a 0.485% labor supply reduction and 1.50 fewer hours of work per month for married women, whereas the married men's labor supply increases by 0.191% and their working hours by 1.06 h in a typical urban family with school-going children. The effects are greater on married women with primary school-age children and married men from high-asset households. Our mechanism analysis indicates that public education spending works as a substitute for private education spending and affects the household labor supply through investment in children's human capital. Our findings offer a new perspective on the decreasing female labor supply and the widening employment gap between (married) women and (married) men in the Chinese labor market. The findings suggest that public tax policy could lead to unintended consequences on household's labor supply decisions, and thus exacerbate the gender employment gap in the labor market.

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来源期刊
中国经济评论
中国经济评论 ECONOMICS-
CiteScore
10.60
自引率
4.40%
发文量
380
期刊介绍: The China Economic Review publishes original works of scholarship which add to the knowledge of the economy of China and to economies as a discipline. We seek, in particular, papers dealing with policy, performance and institutional change. Empirical papers normally use a formal model, a data set, and standard statistical techniques. Submissions are subjected to double-blind peer review.
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