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个人所得税对不同地区劳动力供给具有不同的引致效应。本文在对比分析个人所得税对不同地区劳动力供给效应差异的基础上,提出完善个人所得税对不同地区劳动力供给调节的相关建议。即依据不同地区平均税率对劳动力供给的引致效应确定个税起征点、预先扣除个人总收入中的教育支出、完善征税机制。
Personal income tax has different effects on labor supply in different regions. Based on the comparative analysis of the personal income tax differences in labor supply in different regions, this paper puts forward some suggestions on how to improve personal income tax on the adjustment of labor supply in different regions. In other words, a tax threshold is set according to the induced effect of the average tax rate on labor supply in different regions. The education expenditure in the total personal income is deducted beforehand to improve the tax collection mechanism.