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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
ByY. Jiang
Pages 6

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.