Tax Policy,Offspring Health And Female Labor Supply

In modern social life,people pay more and more attention to the health of family members,especially the health of family neutron generation.The health of the offspring is not only related to the life of the offspring,but also to the happiness of the whole family.It is an important basis for the sustainable development of our economy and society.The health of the offspring depends not only on the support of the family's economic situation,but also on the joint efforts of the society.Therefore,this requires the government to play a good role in the regulation of income distribution,and further make comprehensive use of various policy means to promote social redistribution in the field of equity.Tax policy,especially personal income tax,is an important external factor that directly affects household disposable income.In recent years,China's personal income tax exemption continues to improve,giving people more and more incentives and preferences for employment.But at the same time,because of the influence of our traditional cultural concept,women are more responsible for family care.The change of personal income tax policy may not affect the employment choice of such potential female labor force.On the one hand,the increase of the exemption of personal income tax and the corresponding tax rate changes will increase the disposable income of the family,which will have an incentive and"income effect"on potential female workers;on the other hand,due to the policy changes,the disposable income of spouses,especially male workers,will increase accordingly,and women,as the secondary income earners,may become more stable in the family.The role of care produces a"substitution effect".Therefore,whether the change of tax policy has an income effect or a substitution effect on female workers'work decision-making,and what is the transmission mechanism,there has been a debate in the academic circles.Based on this,this paper attempts to explore the impact of social policy changes on family decision-making and transmission mechanism from the micro-perspective of the family.According to the limited literature consulted by the author,this study is the first paper using breakpoint regression method in the current family offspring health research.Firstly,this paper combs and matches the micro-household data of the 2010,2012,2014 and 2016 Family Follow-up Survey(CFPS),and empirically analyses the impact of tax policy shocks on the health of the neutron generation of families through breakpoint regression design.Then,this paper divides the income of different tax rates into corresponding levels,and carries out breakpoint regression by samples to explore the reform of personal income tax.Then,we test the transmission mechanism of the impact of policy on the health of family offspring.Finally,we test the robustness of breakpoint regression by testing different bandwidth,continuity of nuclear density function and replacement of rectangular core operation.Based on the above research and design,this paper draws the following conclusions:Firstly,there was a break point in the year when the policy was implemented,and since 2011,the number of visits to health care for children in families has been reduced by 6.220 times on a local average compared with the base year.Then,in the sub-sample regression,this paper finds that the change of tax policy has no effect on the health of the offspring of very low-income groups(whose monthly income is always less than 3500 yuan).On the whole,with the increase of income,the marginal effect of the policy on the health of the offspring decreases.The policy increases the probability of increasing household disposable income by 24%at the 1%significant level,and increases the probability of promoting the health of offspring by 10.65%at the 1%significant level by increasing household disposable income.By controlling educational level,working time,age and marital status,this paper finds that the more educated the group,the healthier their offspring tend to be;the longer the average working time of parents per day,the less the number of children seeking medical treatment due to illness;compared with older parents,the more often the offspring of younger parents seek medical treatment due to illness,but the family marital status(regardless of the age);Being married,divorced,empty window or widowed does not affect the health of offspring.Finally,from the graph of breakpoint regression,we find that the effect of policy on improving the health of offspring decreases with time,and the effect of this policy can be maintained for about 6-7 years.