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养老保险缴费、就业与劳动力技能结构

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在强化就业优先政策的背景下,探究企业养老保险缴费率对劳动力就业的影响具有重要意义.本文通过构建包含内生劳动供给和异质性劳动力的世代交叠(over-lapping generations,OLG)模型,来考察企业养老保险缴费对劳动力市场就业以及不同技能劳动力结构的影响.结果发现,降低养老保险缴费率会增加经济中的劳动供给,并且低技能劳动力的劳动供给增加得更多.基于2007-2019 年中国A股上市公司数据,本文的经验研究发现,养老保险缴费率与企业雇佣人数之间呈现显著的反向变动关系,而与企业员工技能结构呈现显著正向变动关系;异质性结果表明,养老保险缴费率对非国有控股企业的雇佣规模影响更大.本文的结论意味着,"减税降费"导致的养老保险缴费率下调有助于增强企业雇佣规模,尤其是促进低技能人员的就业,从而有助于稳定和扩大就业.
Pension Contributions,Employment,and Labor Skill Structure
To implement the employment-first policy,it is of great importance to explore the im-pact of firms'pension contribution rates on employment.By constructing an overlapping genera-tions(OLG)model that includes endogenous labor supply and heterogeneous labor,this paper examines the impact of firm's pension contribution rates on employment and the labor skill struc-ture.The theoretical model finds that lowering the pension contribution rates increases the labor supply in the economy,especially the supply of low-skilled labor.Using the CSMAR data during 2007-2019,this paper finds that as pension contribution rates go down,employment increases and the share of low-skilled labor increases,which is consistent with the theoretical predication.The empirical results also show that the pension contribution rates have a greater impact on the employment size of non-state-owned firms.The results of the paper imply that the"tax cut and fee reduction"policy has a positive effect on the employment size of firms,which is stronger for low-skilled workers,and thus helps stabilize and expand employment.

pension contributionsemploymentlabor skill structure

颜迪、刘盼、袁璐璐、罗楚亮

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南京财经大学财政与税务学院

北京师范大学经济与工商管理学院

中南财经政法大学经济学院

中国人民大学劳动人事学院

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养老保险缴费 就业 劳动力结构

国家社科基金项目国家自然科学基金青年项目

23VRC01072003015

2024

经济科学
北京大学

经济科学

CSTPCDCSSCICHSSCD北大核心
影响因子:2.458
ISSN:1002-5839
年,卷(期):2024.(4)
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