讲座主题：The Incidence and Distributional Effect of Social Security Contribution Cut -- Theory and Evidence from China

主讲嘉宾：吴明琴

单位：华南师范大学经济与管理学院

讲座时间：2023年8月2日（周三） 15:00

线下地点：经济学院307会议室

线上平台：腾讯会议ID：853-939-209

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摘要：

This article investigates the incidence and distributional effects of social security contributions. We develop a behavioral model which decomposes the effects of social security contributions into the price channel and the wage channel. We employ a difference-in-differences estimation design to quantify the effects of social security contribution on employers and workers. Our findings reveal that 54.81% of the benefits resulting from a reduction in social security contributions accrue to workers, while 45.19% benefit employers. Among the benefits experienced by workers, the price channel accounts for 69.55% while the wage channel accounts for 30.45%. We also identify heterogeneous effects across households with different income levels and find the utility gains among households exhibit a hump-shaped pattern along income distribution, with the middle-income households benefiting the most.

嘉宾介绍：

吴明琴，华南师范大学经济与管理学院教授，经济研究所所长。研究方向为发展经济学和公共经济学。研究兴趣集中在创新、环境保护、区域和劳动力市场等方向，在《经济研究》、《Journal of Development Economics》、《Journal of Environmental Economics and Management》等期刊发表论文多篇。主持国家自然科学基金和多项省部级课题。