时间：2012年2月24日下午2：00-3：30
地点：8797威尼斯老品牌305会议室
讲座题目：
Social Security Taxation and Compliance: Evidence from the Two-tiered Social Security System in China
讲座人：毛捷博士
内容摘要：
This paper conducts a rigorous analysis of the impact of social security taxation on tax compliance, taking advantage of taxation variations across both cities and occupations that are created by China`s specific social security system. This system has some salient features including that the statutory contribution rate is high, local governments have the discretion to set the local social security contribution rates, the system is two-tiered, and the rate of return to social security is low and uncertain. We use the 2002-2006 data from the annual China Urban Household Survey and employ both the pooled cross-sectional and panel data sets. We find that higher statutory contribution rate causes lower possibility of participation in social security programs and smaller percentage of taxable salary in total labor compensation. In particular, a 10 percentage-point increase in statutory contribution rate reduces the possibility of participation by 3 to 4 percentage points and reduces the percentage of taxable salary by 3 to 7 percentage points depending on specification. Moreover, individuals who are more likely to move to public sectors have even lower percentage of taxable salary, but their participation is not differentially affected. In summary, the distortion comes from both the high statutory contribution rate and the nature of the two-tiered social security system.
毛捷博士简介：
2008年3月于浙江大学获得经济学博士学位，2008年4月-2011年4月于清华大学经管学院从事博士后研究工作，2011年5月起供职于对外经济贸易大学国际经济贸易学院财税系，研究领域包括政府间财政关系、税制改革和社会保障等。在《经济学(季刊)》、《经济研究》、《世界经济》、《金融研究》、Economics Bulletin (EconLit)和Energy Policy (SSCI & SCI)等国内外学术期刊上发表文章十余篇。主持国家自然科学基金资助项目"中国政府间转移支付的效应研究：理论、实证分析与政策含义"和财政部多项重要课题。
