Does the Tax Burden of Individual Income Tax Restrain the Innovation of Science and Technology? An Empirical Study from the Perspective of Human Capital

Abstract

Abstract: Based on the transmission mechanism analysis of individual income tax and human capital on scientific and technological innovation, this paper analyzes the impact of individual income tax burden and human capital on scientific and technological innovation by using provincial panel data from 2008 to 2020. The results show that the increase of individual income tax burden has a a significant inhibitory effect on job-related and non job-related scientific and technological innovation, and the inhibitory effect mainly comes from labor income tax. The mechanism test analysis shows that the impact of individual income tax and human capital on scientific and technological innovation has a significant correlation. The individual income tax burden affects scientific and technological innovation by affecting the upgrading of human capital structure and private human capital investment, while its effect on human capital flow is not significant. The above conclusion provides theoretical and empirical basis for deepening the reform of individual income tax, promoting the improvement of human capital and the innovation of science and technology.

Key words: Individual Income Tax, The Structure of Tax Burden, Human Capital, The Innovation of Science and Technology

摘要： 本文基于个人所得税与人力资本对科技创新的传导机理分析,运用2008—2020年省级面板数据,实证分析了个人所得税税负与人力资本对科技创新的影响效应。研究表明:个人所得税税负的提高对职务和非职务科技创新均具有显著抑制效应,且抑制效应主要来源于劳动所得税。机制检验分析表明:个人所得税税负通过影响人力资本结构高级化和私人人力资本投资作用于科技创新,但其对人力资本流动的作用不明显。以上研究结论为深化个人所得税改革、促进人力资本和科技创新水平的提高提供了理论和经验依据。

关键词: 个人所得税, 税负结构, 人力资本, 科技创新

CLC Number:

F812.42

LIU Jie. Does the Tax Burden of Individual Income Tax Restrain the Innovation of Science and Technology? An Empirical Study from the Perspective of Human Capital[J]. Collected Essays on Finance and Economics, 2022, 38(10): 25-37.

刘杰. 个人所得税税负抑制了科技创新吗？——基于人力资本视角的实证研究[J]. 财经论丛, 2022, 38(10): 25-37.

References

[1]刘建国, 王佳卉. 公共物品供给效率、人力资本流动与城市创新水平[J]. 统计与决策, 2021, (15): 144-147.
[2]Zschau E. V. Advancing Technological Innovation through Tax Policy[J]. Technology in Society, 1981, (1-2): 281-289.
[3]冯海波, 刘胜. 所得课税、风险分担异质性与创新[J]. 中国工业经济, 2017, (8): 138-155.
[4]Russo B. A Cost-benefit Analysis of R&D Tax Incentives[J]. Canadian Journal of Economics, 2004, (2): 313-335.
[5]袁晖光, 范思凯. 人力资本驱动科技创新的动力机制研究[J]. 山东社会科学, 2021, (6): 127-132.
[6]刘怡, 聂海峰, 邢春冰. 个人所得税费用扣除调整的劳动供给效应[J]. 财贸经济, 2010, (6): 52-59.
[7]叶菁菁, 吴燕, 陈方豪, 等. 个人所得税减免会增加劳动供给吗?——来自准自然实验的证据[J]. 管理世界, 2017, (12): 20-32, 187.
[8]余显才. 所得税劳动供给效应的实证研究[J]. 管理世界, 2006, (11): 28-40, 171-172.
[9]陈柏强, 刘增猛, 詹依宁. 关于职务科技成果混合所有制的思考[J]. 中国高校科技,2017, (12): 130-132.
[10]江轩宇, 朱琳, 伊志宏, 等. 工薪所得税筹划与企业创新[J]. 金融研究, 2019, (7): 135-154.
[11]Akcigit U., Grigsby J., Nicholas T. et al. Taxation and Innovation in the 20th Century[J]. Quarterly Journal of Economics, 2021, (1): 329-385.
[12]Guvenen F., Kuruscu B., Ozkan S. Taxation of Human Capital and Wage Inequality: A Cross-country Analysis[J]. Review of Economic Studies, 2014, (2): 818-850.
[13]汪柱旺. 我国税收结构、人力资本与经济增长的关联分析[J]. 税务研究, 2011, (12): 68-73.
[14]Akcigit U., Baslandze S., Stantcheva S. Taxation and the International Mobility of Inventors[J]. American Economic Review, 2016, (10): 2930-2981.
[15]陈双专, 温彩霞. 粤港澳大湾区人才流动的税收瓶颈与税收协调[J]. 税务研究, 2019, (11): 66-70.
[16]田志伟, 金圣, 汪豫. 个人所得税年终奖税收优惠政策的影响研究——基于收入分配和国际人才竞争的视角[J]. 财政研究, 2022, (2): 77-90.
[17]潘士远, 朱丹丹, 何怡瑶. 美国减税之中国应对研究: 基于人才流失的视角[J]. 经济研究, 2019, (10): 183-198.
[18]占梦婷, 程志兵. 科技研发人才激励政策——基于个人所得税视角[J]. 科技和产业, 2021, (8): 56-60.
[19]高凤勤, 杨璇, 李涛. 促进创新的个人所得税制改革思考[J]. 税务研究, 2019, (3): 24-29.
[20]陈加旭, 何尧. 人力资本结构高级化、产业结构与经济增长——基于新结构经济学视角[J]. 经济问题探索, 2020, (7): 180-190.
[21]陈秋玲, 黄天河, 武凯文. 人力资本流动性与创新——基于我国人才引进政策的比较研究[J]. 上海大学学报(社会科学版), 2018, (4): 124-140.
[22]Hall B. H., Harhoff D. RecentResearch on the Economics of Patents[J]. Annual Review of Econmics, 2012, (1): 541-565.
[23]黎文靖, 郑曼妮. 实质性创新还是策略性创新?——宏观产业政策对微观企业创新的影响[J]. 经济研究, 2016, (4): 60-73.
[24]周俊亭, 席彦群, 周媛媛. 区域技术市场、政府扶持与科技创新[J]. 中国软科学, 2021(11): 80-90.
[25]何伟军, 李闻钦, 邓明亮. 人力资本、绿色科技创新与长江经济带全要素碳排放效率[J]. 科技进步与对策, 2022, (4): 1-10.
[26]赵艾凤, 王好. 个人所得税对人力资本积累的影响: 作用机制与效应检验[J]. 中国人力资源开发, 2020, (6): 85-94.
[27]吕一清, 邹洪. 人力资本差异化影响区域经济增长的实证分析[J]. 工业技术经济, 2020, (5): 13-22.
[28]Moretti E. Workers' Education, Spillovers, and Productivity: Evidence from Plant-level Production Functions[J]. American Economic Review, 2004, (3): 656-690.
[29]梁文泉, 陆铭. 后工业化时代的城市: 城市规模影响服务业人力资本外部性的微观证[J]. 经济研究, 2016, (12): 90-103.
[30]吴定伟, 谭建新. 广西城乡人力资本私人投资差异分析[J]. 安徽农业科学, 2011, (26): 16248-16251.
[31]暴丽艳, 李强, 雷云云. 深化科技体制改革背景下科研人员激励政策体系研究[J]. 科技和产业, 2019, 19(11): 119-124.
[32]罗勇根, 杨金玉, 陈世强. 空气污染、人力资本流动与创新活力——基于个体专利发明的经验证据[J]. 中国工业经济, 2019, (10): 99-117.
[33]瞿群臻. 论人力资本国际流动的税收调控[J]. 商业研究, 2003, (23): 105-106.