3458 
2450企业内部收入差异是社会不平等的重要来源之一，而众多研究指出企业税惠在促进企业发展的同时可能加剧企业内部收入不平等，考察企业税惠政策对于收入不平等的改善作用具有重要意义。文章主要关注企业职工教育经费税前抵扣政策改革对企业内收入分配的影响。文章利用包含异质性员工的企业与员工的动态博弈模型解析了该税惠改革影响企业内部不平等的机制。然后，基于2015年职工教育经费税改这一准自然实验，利用双重差分法对此税改的再分配效应进行了检验。分析显示，我国企业职工教育经费税前抵扣政策改革激励企业增加了员工的教育投入，这提高了企业生产率和改善了企业内部收入不平等。该项税惠对非国有企业、大企业、大规模行业中的企业的内部收入不平等的缩减效应更显著。文章的分析表明，企业税惠政策可以兼顾效率与公平，而激励企业进行员工再教育是个重要发展方向。
企业职工教育经费税改的再分配效应：理论逻辑与经验证据
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引用本文
刘雅南, 邵宜航, 薛咏元. 企业职工教育经费税改的再分配效应：理论逻辑与经验证据[J]. 财经研究, 2023, 49(9): 49-63.
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