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UM E-Theses Collection (澳門大學電子學位論文庫)
- Title
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The effects of higher individual income tax threshold on labor supply in China
- English Abstract
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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
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2013.
- Author
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Si, Ting Ting
- Faculty
- Faculty of Social Sciences (former name: Faculty of Social Sciences and Humanities)
- Department
- Department of Economics
- Degree
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M.Soc.Sc.
- Subject
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Income tax -- China
Wages -- Taxation -- China
- Supervisor
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廖振華
- Files In This Item
- Location
- 1/F Zone C
- Library URL
- 991005629839706306