Taxation and entrepreneurship of migrant workers: evidence from China

被引:0
作者
Huang, Lulu [1 ]
Jiao, Conghui [2 ]
Liu, Qiannan [3 ]
机构
[1] Shandong Univ, Sch Northeast Asia Studies, Weihai, Peoples R China
[2] Shandong Univ, Ctr Econ Res, Jinan, Peoples R China
[3] Shandong Univ, Sch Econ, Jinan, Peoples R China
基金
中国博士后科学基金;
关键词
Migrant workers; Agricultural tax abolition reform; Entrepreneurship; DID; FOR-FEE REFORM; AGGLOMERATION ECONOMIES; EMPIRICAL-EVIDENCE; SOCIAL NETWORKS; FISCAL REFORM; INEQUALITY; TRUST; TAXES; CONSTRAINTS; GOVERNMENT;
D O I
10.1108/CAER-02-2024-0043
中图分类号
F3 [农业经济];
学科分类号
0202 ; 020205 ; 1203 ;
摘要
PurposeMigrant workers play a vital role in the development of countries such as China. However, they often face greater barriers in entrepreneurship. Yet, few studies have focused on the effect of institutional factors on migrant workers' entrepreneurial behaviors. To address this gap, this study concentrates on the role of taxation.Design/methodology/approachThis study takes the agricultural tax abolition reform implemented in rural China since 2004 as an exogenous shock and uses the difference-in-difference (DID) method to examine its effect on migrant workers' entrepreneurship based on longitudinal data from the China Health and Nutrition Survey (CHNS).FindingsWe find that the reform significantly improves the probability of migrant workers engaging in entrepreneurship. Heterogeneity analysis reveals that the reform exerts a notably more pronounced positive impact on male, younger and migrant workers in the Western region. Further analysis reveals that the three main mechanisms are increased household income, female human capital accumulation and increased social capital, including social networks and social trust.Originality/valueThis study is first to offers an institutional perspective on the determinants of migrant workers' entrepreneurship in China. Additionally, the study can provide insights for policymaking intended to support employment and entrepreneurship among low-skill migrant workers.
引用
收藏
页码:89 / 113
页数:25
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