Does the effective labor income tax rate impact on the supply of human capital in China?—Based on the empirical evidence of provincial panel data

doi:10.1201/b17720-38

Chapter

Does the effective labor income tax rate impact on the supply of human capital in China?—Based on the empirical evidence of provincial panel data

ABSTRACT

The paper is organized as follows: Section 2 is literature review. Section 3 demonstrates the theoretical model, sections 4 and 5 calculates the effective labor income tax rate and human capital respectively. Section 6 shows the empirical results and interpretations, section 7 is made up of the conclusions and recommendations.