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劳动是经济增长的源泉之一。早在 2 0 0余年前 ,亚当·斯密和大卫·李嘉图在阐述经济增长理论时 ,就把劳动与土地、资本等要素作为为社会消费提供产品和劳务的三大要素之一 ,认为社会财富的增长取决于劳动数量和劳动生产力的提高。文章研究了税务筹划对劳动力市场供给的经济效应。由于在税务筹划中 ,影响劳动力供给的主要是个人所得税的筹划 ,因此文章集中讨论了个人所得税的筹划对劳动供给效应。
Labor is one of the sources of economic growth. As early as more than 200 years ago, when Adam Smith and David Ricardo elaborated the theory of economic growth, they took labor and land, capital and other factors as one of the three major elements of providing products and services for social consumption. They thought that society The growth of wealth depends on the amount of labor and the improvement of labor productivity. The article studies the economic effects of tax planning on labor market supply. Because in the tax planning, the impact of labor supply is mainly the personal income tax planning, so the article focused on the individual income tax planning on labor supply effect.