题目：Social Security Taxation and Compliance: Evidence from the Two-tiered Social Security System in China

时间：2012年5月30日  星期三12:00 – 14:00

地点：明德主楼714

报告人：毛捷

主持人：吕冰洋

Abstract：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.

报告人简介：毛 捷，经济学博士，清华大学经济管理学院数量经济学博士后，对外经济贸易大学国际经济贸易学院讲师，清华大学中国财政税收研究所兼职研究员。在《Energy Policy》、《Economics Bulletin》、《经济研究》、《经济学（季刊）》、《金融研究》、《世界经济》、《经济理论与经济管理》、《财贸经济》等国内外学术期刊发表论文30余篇。主持国家自然科学基金项目（批准号71003059）、中国博士后科学基金特别资助项目（批准号201003134）以及财政部委托课题等多项国家级和省部级课题。曾获中国人民银行、浙江省等省部级奖励。