北欧社会保障税对就业水平的影响研究

发布时间：2018-05-27 19:55

本文选题：社会保障税 + 就业率　；参考：《河北经贸大学学报》2017年05期

【摘要】：在欧盟主权债务危机之后,欧洲许多国家都面临着严峻的失业问题。为了提高就业水平,21世纪以来欧洲各国纷纷对社会保障税进行减税改革,以减轻企业税负,增加就业激励。究竟社会保障税改革对就业如何产生影响,其效果如何,是非常值得研究的一个问题。以北欧五国为个案,对北欧五国社会保障税具有的特征进行分析,探究社会保障税与失业率、就业率和劳动参与率的关系,研究了社会保障税对就业产生影响的机理,运用面板数据对北欧社会保障税的就业效应进行实证研究,发现社会保障税税负水平与就业呈现负相关,且社会保障税(占GDP的比重)每上升1个百分点,就会引起就业率和劳动参与率分别下降0.72和0.53个百分点,失业率上升0.14个百分点。为此,应完善以提高就业激励为目标的欧盟社会保障税政策非常必要。
[Abstract]:In the wake of the EU sovereign debt crisis, many European countries are facing severe unemployment. In order to improve the level of employment since the 21st century European countries have carried out tax reduction reform of social security tax in order to lighten the tax burden of enterprises and increase employment incentives. How the social security tax reform affects employment and how its effect is worth studying. Taking five Nordic countries as an example, this paper analyzes the characteristics of social security tax in five Nordic countries, explores the relationship between social security tax and unemployment rate, employment rate and labour force participation rate, and studies the mechanism of social security tax's influence on employment. Using panel data to study the employment effect of social security tax in Northern Europe, it is found that the tax burden of social security tax is negatively correlated with employment, and the social security tax (the proportion of GDP) rises by 1 percentage point. This will cause employment and labor participation to fall by 0.72 and 0.53 percentage points, respectively, and the unemployment rate will rise by 0.14 percentage points. Therefore, it is necessary to perfect the EU social security tax policy aimed at increasing employment incentives.
【作者单位】：河北大学管理学院;
【基金】：河北省社科规划基金项目“京津冀劳动力市场一体化实现路径与保障机制研究”(HB16GL011)阶段性成果欧盟让·莫内教授项目“European Union Labor Market Policy and Its Implication for China”(574322-EPP-1-2016-1-CN-EPPJMO-CHAIR)阶段性成果河北省高校高层次人才工程项目的阶段成果
【分类号】：F249.1;F811.4

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