IMPACTS OF RESOURCES TAX ON LABOR EMPLOYMENT UNDER TECHNICAL INNOVATION
Resources tax plays a key role as a environmental-stimulating policy in increasing resources using efficiency and speeding up economy during implementing China's green strategy,but researchers are in disagreement with its impacts on employment.This paper,based on 2008 to 2021 panel data of China's 30 provinces(autonomous regions and municipalities),uses threshold regression model with technical innovation as threshold variable to study the threshold effects of resource tax on employment under different technical innovation levels,and compares their impacts between China's developed and underdeveloped areas.This result has been verified in its stability through using bilateral tail reduction,lagging threshold variable and adding new controlling variables,aiming at provide a theoretical reference and policy suggestions for leveraging"dual bonus"of resource tax.Resources tax exerts a non-linear impact on employment,adversely impacting employment at the beginning of taxing,switching to positively over the time.Technical innovation plays a threshold effect between resources tax and employment,resources tax largely promotes employment as technical innovation level is continuously rising,boosting its role of"dual bonus".Resources tax plays a threshold effect on employment in developed areas,largely promoting employment when technical innovation level is above the threshold value.It has no threshold effects in underdeveloped areas.Promotion of employment will be more outstanding in developed areas than in underdeveloped areas if at the same technical innovation level.
NETL
NSTL
万方数据
