IMPACTS OF RESOURCES TAX ON LABOR EMPLOYMENT UNDER TECHNICAL INNOVATION

doi:10.13776/j.cnki.resourcesindustries.20240509.009

Abstract

Abstract: Resources tax plays a key role as a environmental-stimulating policy in increasing resources using efficiency and speeding up economy during implementing China's green strategy，but researchers are in disagreement with its impacts on employment.This paper, based on 2008 to 2021 panel data of China's 30 provinces (autonomous regions and municipalities), uses threshold regression model with technical innovation as threshold variable to study the threshold effects of resource tax on employment under different technical innovation levels，and compares their impacts between China's developed and underdeveloped areas. This result has been verified in its stability through using bilateral tail reduction, lagging threshold variable and adding new controlling variables, aiming at provide a theoretical reference and policy suggestions for leveraging “dual bonus” of resource tax.Resources tax exerts a non-linear impact on employment，adversely impacting employment at the beginning of taxing, switching to positively over the time.Technical innovation plays a threshold effect between resources tax and employment，resources tax largely promotes employment as technical innovation level is continuously rising, boosting its role of “dual bonus”.Resources tax plays a threshold effect on employment in developed areas， largely promoting employment when technical innovation level is above the threshold value.It has no threshold effects in underdeveloped areas.Promotion of employment will be more outstanding in developed areas than in underdeveloped areas if at the same technical innovation level.

Key words: resources tax, labor employment, technical innovation, threshold effect

摘要： 在我国制定实施的绿色发展战略中，资源税作为一项市场激励型环境规制政策，在提高资源利用效率、加快经济发展方式转变方面均起到了非常重要的积极作用，但是目前学术界关于资源税对劳动力就业影响作用的研究结论还尚未达成共识。为此，本文决定将2008—2021年我国30个省份（自治区、直辖市）的面板数据作为研究样本，将技术创新作为门槛变量，首先利用门槛回归模型探究了不同技术创新水平条件下资源税对劳动力就业的门槛效应，其次将我国经济发达地区与经济欠发达地区进行了资源税对劳动力就业影响作用的对比，最后还通过运用双边缩尾处理、滞后一期门槛变量、加入新控制变量等方法实证检验了本研究结果的稳健性，并期望以此能够为发挥资源税的“双重红利”作用提供科学的理论依据与政策建议。研究结果表明：1）资源税对劳动力就业具有非线性影响，在征收资源税的初始阶段，资源税对劳动力就业会产生一定的负面影响作用，但在长期内则会对劳动力就业发挥正向促进作用。2）技术创新在资源税与劳动力就业之间发挥着门槛效应，随着技术创新水平的不断提升，资源税对劳动力就业的正向促进作用会显著提高，从而也能够推动实现资源税的“双重红利”。3）资源税对经济发达地区的劳动力就业存在着门槛效应，当技术创新水平超过门槛值后，资源税能够显著促进劳动力就业，而在经济欠发达地区则不存在着门槛效应。在相同的技术创新水平条件下，在经济发达地区征收资源税对劳动力就业的促进作用会比在经济欠发达地区的促进作用表现得更加显著。

关键词: 资源税, 劳动力就业, 技术创新, 门槛效应

CLC Number:

RONG Yi, HU Haisheng. IMPACTS OF RESOURCES TAX ON LABOR EMPLOYMENT UNDER TECHNICAL INNOVATION[J]. Resources & Industries, 2024, 26(3): 160-170.

荣屹, 胡海生. 技术创新条件下资源税对劳动力就业的影响研究[J]. 资源与产业, 2024, 26(3): 160-170.

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IMPACTS OF RESOURCES TAX ON LABOR EMPLOYMENT UNDER TECHNICAL INNOVATION

技术创新条件下资源税对劳动力就业的影响研究

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