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《China Industrial Economics》 2009-05
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Employment and Corporate Effective Tax Rate:Employ Incentive or Soft-budget Constraint

CAO Shu-jun,LIU Xing,FU Yun-ying(School of Economics and Business Administration, Chongqing University, Chongqing 400044, China)  
Using the data of manufacturing listed company from 2003—2006, this paper makes a positive research on the relationship between employment and corporate effective tax rate. After controlling the firm characteristic variable,we find a negative relation between labor employee variables and ETR, and the significant relation existing of observers in the non-tax favorite area.The company with higher labor redundancy has lower ETR, especially local state owned company. And the ample fiscal and unemployment pressure will affect the employment-ETR elasticity positively in the tax favorite area.
【Fund】: 教育部博士点基金项目(批准号 教技发中心函(2006)226号);; 国家自然科学基金项目“大股东控制下的企业行为研究”(批准号 70772100)
【CateGory Index】: F249.2;F275;F224
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