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UM E-Theses Collection (澳門大學電子學位論文庫)

Title

The effects of higher individual income tax threshold on labor supply in China

English Abstract

In this paper, I used the individual income tax reform of China in 2005 as a case study. Based on the work-leisure choice model, I study the effect of tax threshold on labor supply by using Difference in Difference method. I find that a higher tax threshold has statistically and significantly affected individual’s work hour. With higher tax threshold, all individuals increased their work hours. And with higher wage rates, urban workers choose to work less than rural workers. Keywords: tax threshold, wage rate, work hour, labor supply

Issue date

2013.

Author

Si, Ting Ting

Faculty
Faculty of Social Sciences (former name: Faculty of Social Sciences and Humanities)
Department
Department of Economics
Degree

M.Soc.Sc.

Subject

Income tax -- China

Wages -- Taxation -- China

Supervisor

廖振華

Files In This Item

TOC & Abstract

Location
1/F Zone C
Library URL
991005629839706306