个人所得税改革与医疗保险购买:来自中国准自然实验的证据

IF 2.3 3区 经济学 Q2 ECONOMICS
Yi Fang , Wenrui Zeng , Xuan Zhang , Yang Zhao
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引用次数: 0

摘要

本研究通过分析具有全国代表性的住户调查数据,考察了2018年中国个人所得税改革对居民医疗保险购买行为的影响。采用准自然实验方法,研究发现改革显著增加了中国家庭购买医疗保险的可能性和医疗保险费支出。这主要是由于改革提高了家庭可支配收入。异质性分析进一步表明,个人所得税改革对医疗保险购买的影响在经济发达地区、无债务家庭和金融知识有限的家庭中更为明显。值得注意的是,这项改革对其他类型的保险没有显著影响。本研究为我国财政政策如何影响保险购买行为提供了一个新的微观视角,并为商业健康保险市场的发展提供了有价值的见解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Personal income tax reform and health insurance purchases: Evidence from a quasi-natural experiment in China
This study examines the effects of China’s 2018 personal income tax reform on residents’ health insurance purchasing behavior by analyzing nationally representative household survey data. Employing a quasi-natural experiment approach, the study finds that the reform significantly increased both the likelihood of Chinese households purchasing health insurance and their expenditure on health insurance premiums. This effect is primarily attributed to the reform’s enhancement of household disposable income. Heterogeneity analyses further demonstrate that the impact of the personal income tax reform on health insurance purchases is more pronounced in economically developed regions, among debt-free households, and in households with limited financial literacy. Notably, the reform has no significant effects on other types of insurance. This study offers a novel microeconomic perspective on how Chinese fiscal policy influences insurance purchasing behavior and provides valuable insights for the growth of the commercial health insurance market.
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来源期刊
CiteScore
3.80
自引率
9.10%
发文量
392
期刊介绍: The Journal of Economic Behavior and Organization is devoted to theoretical and empirical research concerning economic decision, organization and behavior and to economic change in all its aspects. Its specific purposes are to foster an improved understanding of how human cognitive, computational and informational characteristics influence the working of economic organizations and market economies and how an economy structural features lead to various types of micro and macro behavior, to changing patterns of development and to institutional evolution. Research with these purposes that explore the interrelations of economics with other disciplines such as biology, psychology, law, anthropology, sociology and mathematics is particularly welcome.
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