中文摘要
本文利用调查数据与税收行政数据，分析南非一项面向年轻低薪劳动者、针对雇主承担的工资税给予较大额度抵免的政策的影响。我们发现，相对于两个比较组——年龄略大的低薪劳动者和薪酬略高的年轻劳动者——该工资补贴对年轻低薪劳动者就业的影响相当有限。我们发现有证据表明，低薪青年进入就业有所增加，但增幅过小，不足以影响总体就业。不过，该政策提高了女性就业率，并减少了女性失业。我们发现有证据提示，该政策使劳动收入有所增加，尤其是男性和收入接近最高补贴金额的劳动者。
• 对总体就业的影响甚微；男性劳动收入明显增加。
• 女性就业增加，失业减少。
• 就业持续时间有所延长，尤其是在补贴申领率高的行业。
• 青年工资补贴对南非青年失业危机的影响有限。
Abstract
This paper uses survey and tax administrative data to analyse the effects of a sizeable employer-borne payroll tax credit for young, low-wage workers in South Africa. We find fairly limited impacts of the wage subsidy on the employment of young, low-wage workers relative to two comparison groups: slightly older, low-wage workers and slightly higher-paid, young workers. We find evidence of increases in low-wage youth entry into employment, but these are too small to affect overall employment. However, the female employment rate has increased, and unemployment among women has dropped because of the policy. We find evidence to suggest that the policy has led to a rise in earnings, particularly for men and those earning around the maximum subsidy value. • Minimal overall employment impact; notable earnings rise for men. • Boost in employment and reduction in unemployment among women. • Job duration increases are seen, especially in high take-up industries. • Youth wage subsidy shows limited effect on South Africa's youth unemployment crisis.