The Labor Income Tax Equivalent of Price Scissors in Prereform China
The Labor Income Tax Equivalent of Price Scissors in Prereform China
复制标题
改革前中国的剪刀差劳动所得税等值
DOI：
10.1006/jcec.2000.1671
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发表时间：
2000
影响因子：
2.7
通讯作者：
Hiroyuki Imai
中科院分区：
文献类型：
--
作者：
Hiroyuki Imai
在中央计划经济中，政府可以通过操纵价格和工资来筹集可投资资源。通过将价格和工资控制视为隐性劳动所得税，我们评估了改革前中国从家庭向政府转移资源的规模。1964年至1978年期间的隐性税收估计为GDP的10.4%。这一隐性税收导致农产品价格和非农业部门名义工资在15年间分别隐含下降了31.1%和37.8%。农业和非农业工人的平均劳动所得税率分别为16.7%和24.1%。2000年9月，28（3），页。524-544.岭南大学，香港屯门。
In a centrally planned economy, the government can raise investable resources through price and wage manipulation. By treating price and wage controls as an implicit labor income taxation, we assess the scale of resource transfers from households to the government in prereform China. The implicit tax revenue during the 1964 to 1978 period is estimated at 10.4% of GDP. This implicit tax led to implied reductions of 31.1 and 37.8%, respectively, in the price of agricultural goods and in the nonagricultural-sector nominal wage during the 15 years. The equivalent average labor income tax rates were 16.7 and 24.1% for agricultural and nonagricultural workers.J. Comp. Econom., September 2000, 28(3), pp. 524–544. Lingnan University, Tuen Mun, Hong Kong.