Changes in Tax Structure and Regional Output Volatility——From Labour Market Flexibility
The Outline of the 14th Five-Year Plan points out that it is necessary to improve the tax system structure with appropriate pace.This study examines the influence mechanism of the change of tax structure and regional output fluctuation in China from 2000 to 2018,and the important regulating effect of employment structure on it.The results show that the changes of tax structure measured by the proportion of direct tax,indirect tax and real estate tax will negatively affect regional output,and the effects of each influencing factor are obviously different.The effect of tax structure change on output shows obvious regional heterogeneity,and the effect is obviously different for provinces with different economic attributes and geographical location.The change of tax structure significantly affects the change of regional output through employment channels.In the process of adjusting the tax structure,policy implementers need to take supporting employment measures to reduce the efficiency loss caused by increasing the proportion of various taxes in the process of optimizing the tax structure.
tax structure changeregional output fluctuationemployment structure of labor force
NETL
NSTL
万方数据
