欧盟社会保障税对就业的影响

发布时间：2018-03-08 01:30

本文选题：欧盟　切入点：社会保障税　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：在欧洲主权债务危机之后,欧洲许多国家都面临着严峻的失业问题。二十一世纪以来,欧洲各国纷纷对社会保障税进行减税改革,减轻企业税负,增加就业激励。究竟社会保障税税负水平对就业是否有影响以及影响程度如何,是非常值得研究的一个问题。本文首先对欧盟社会保障税的发展及最新的改革进行了梳理,探究了社会保障税对就业产生影响的机理,最后通过社会保障税负水平与就业率、失业率和劳动参与率的相关关系,从不同角度对欧盟不同税负下典型国家的社会保障税的就业效应进行了分析。本文将社会保障税收对就业的影响采取了理论分析与实证分析相结合的方法,实证分析中采取定性与定量相结合的方法,在定性分析中采用散点图法对欧盟社会保障税和就业的关系进行分析,在定量分析中采用面板数据分析的方法,选择失业率、就业率两个指标,考察欧盟各个地区的不同社会保障税负对就业的影响,也是本文主要的创新点。本文首先介绍了论文的研究背景和研究意义,并对国内外研究现状进行了梳理;其次从欧盟社会保障税的产生、发展、现状及改革趋势以及欧盟对成员国间社会保障税的协调情况对欧盟社会保障税发展历程进行了介绍;然后从理论和实证两个方面分析了欧盟社会保障税对就业的影响;最后针对欧盟社会保障税存在的就业问题以及实证分析结果,提出了完善的对策和对我国的有益启示。
[Abstract]:After the sovereign debt crisis in Europe, many countries in Europe are facing severe unemployment. Since 21th century, European countries have introduced tax cuts on social security taxes to reduce the tax burden on enterprises. Whether or not the level of social security tax burden has an impact on employment and the extent of its impact is a problem worth studying. Firstly, this paper reviews the development of social security tax in the European Union and its latest reform. This paper probes into the mechanism of the influence of social security tax on employment. Finally, through the correlation between the level of social security tax and employment rate, unemployment rate and labor force participation rate, This paper analyzes the employment effect of social security tax in typical countries under different tax burdens in the European Union from different angles. This paper combines the theoretical analysis and empirical analysis of the impact of social security tax on employment. In the empirical analysis, the qualitative and quantitative methods are adopted to analyze the relationship between social security tax and employment in the EU, and the unemployment rate is chosen by panel data analysis in the qualitative analysis. Two indicators of employment rate and the impact of different social security taxes on employment in various regions of the European Union are also the main innovation points of this paper. Firstly, this paper introduces the research background and significance of the paper. Secondly, it introduces the development course of EU social security tax from the origin, development, status quo and reform trend of EU social security tax and the coordination of social security tax among EU member states. Then it analyzes the impact of EU social security tax on employment from both theoretical and empirical aspects, and finally puts forward the perfect countermeasures and beneficial enlightenment to our country in view of the employment problems and the empirical analysis results of EU social security tax.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F811.4;F249.1

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