人口老龄化和企业避税:抑制还是促进?
1School of Economics and Management, Shihezi University, Shihezi, China.
PloS one
|August 11, 2025
概括
中国人口老龄化通过鼓励创新和效率而不是刺激创新和效率,限制了企业避税. 这种因子替代效应在劳动密集型行业和有财务限制的公司中更为显著.
科学领域:
- 经济学 经济学 经济学
- 人口统计数据 人口统计数据
- 企业金融公司财务
背景情况:
- 人口老龄化在中国是一个关键的国家战略优先事项.
- 劳动力成本上升给企业带来了挑战.
- 该研究探讨了人口老龄化对企业避税的双重潜在影响:刺激效应与抑制效应.
研究的目的:
- 实证地调查人口老龄化对中国企业避税的影响.
- 确定人口老龄化影响避税的潜在机制.
- 分析这种影响在不同公司特征和行业的异质性.
主要方法:
- 利用中国A股市场 (2008-2023) 的非金融上市公司的数据.
- 使用实证检查来评估人口老龄化和企业避税之间的关系.
- 进行机制测试和异质性分析,以探索潜在的影响和变化.
主要成果:
- 人口老龄化显著减少了企业避税,证实了"限制作用".
- 这些机制包括资本与劳动的替代,促进研发创新和提高生产效率.
- 在劳动密集型行业和资金限制或财务状况不佳的企业中,抑制效应更强.
结论:
- 人口老龄化通过因素替代,创新和效率来抑制企业避税.
- 调查结果提供了微观层面的见解,了解人口老龄化对企业财务决策的经济后果.
- 为那些应对人口变化的企业提供了宝贵的指导,并为政策制定提供了信息.
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