本科毕业论文文献翻译 促进就业的税收政策.doc

外文翻译之一 Does Labor Supply Respond to a Flat Tax? ??Evidence from the Russian Tax Reform 作者:Denvil DuncanKlara Sabirianova Peter 国籍:Germany 出处:IZA Discussion Paper No. 4257,June 2009 原文正文: Abstract: We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females.We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function estimated on individual panel data.The mean regression results indicate that the tax reform led to a statistically significant increase in male hours of work but had no effecton that of females.However, we find a positive response to tax changes at both tails of the female hour distribution.We also find that the reform increased the probability of finding a job among both males and females.Despite significant variation in individual responses,the aggregate labor supply elasticities are trivial and suggest that reform-induced changes in labor supply were an unlikely explanation for the amplified personal income tax revenues that followed the reform. Keywords: labor supply; personal income tax;flat tax; labor supply elasticity; weighted difference-in-difference regression approach;employment participation; Russia 1. Introduction Although the classical flat tax as described by Hall and Rabushka 2007has not been implemented in any country to date,a number of countries have chosen recently to tax individual income at flat rates.As of January 1, 2009,the flat personal income taxPIT rate schedule was implemented by 24 countries,20 of which are formerly centrally-planned economies of Central and Eastern Europe and Eurasia. Lower compliance cost and lower tax rates could potentially reduce evasion,income shifting,and other avoidance activities.A flat tax reform is also motivated by the desire to stimulate the economy via higher work effort and investmentHall and Rabushka