摘要
提高劳动报酬在初次分配中的比重,需要加大转移支付的调节力度。本文构建了均衡性转移支付通过就业和社会保障公共服务水平影响企业劳动收入份额的理论框架,结合2008-2016年县域均衡性转移支付与全国税收调查的匹配数据展开实证研究。结果显示:均衡性转移支付提高了企业劳动收入份额。机制检验发现,均衡性转移支付通过提升就业和社会保障公共服务水平,不仅显著降低了工资折价率,还有效提高了劳动生产率,最终推动企业劳动收入份额上升。此外,由于工资增长快于劳动生产率提升,企业会减少劳动力雇用。基于不同要素密集型行业和不同所有制企业的异质性分析结果表明,企业劳动收入份额的增长效应不会因行业或企业类型不同而存在差异,同时,企业劳动力雇用下降的现象在各类行业和企业中均普遍存在。进一步研究发现,若政府对企业实施财政补贴,均衡性转移支付可以持续提高企业劳动收入份额,同时有效抑制企业劳动力雇用下降的趋势,从而实现“促劳动收入份额增长”兼顾“稳就业”的政策效果。本文从均衡性转移支付视角研究,能为提高劳动报酬在初次分配中的比重、优化要素收入分配格局提供有益启示。
China's modermization is fundamentally about achieving common prosperity for all people.To achieve common prosperity,it is essential to increase the share of labor compensation in primary income distribution and strengthen the redistributive role of taxation,social security,and fiscal transfers.However,existing studies on labor income share adjustments through taxation or social security policies have yielded inconsistent conclusions.These divergent findings highlight the critical yet understudied role of fiscal transfers in addressing this issue.This paper uses matched data from county-level equalization transfers and the National Tax Survey to examine the impact of equalization transfers on enterprises'labor income share through employment and social security public services channels.The results show that equalization transfers significantly increase enterprises'labor income share.Mechanism analysis reveals that equalization transfers expand employment and social security public services,thereby reducing the wage discount rate and enhancing labor productivity,which boosts the labor income share.As wages rise faster than productivity,firms tend to reduce labor hiring.Heterogeneity analysis reveals that these patterms persist across industries with different factor intensities and ownership types,indicating that increases in labor income share and declines in employment are pervasive.Moreover,following the introduction of government subsidies to enterprises,equalization transfers not only further raise the labor income share through public service provision but also slow the decline in employment,thereby achieving both increase in the labor income share"and"employment stabilization".This paper makes the following contributions to relevant literature.First,it offers a novel perspective by focusing on equalization transfers,thereby expanding research on fiscal redistribution's role in shaping labor income share.Second,it provides theoretical and empirical advances by connecting equalization transfers to functional income distribution,yielding micro-level evidence of how fiscal tools can reshape primary distribution while offering policymakers a new instrument for advancing common prosperity.Third,it demonstrates data innovation through the use of county-level transfer data(20082016),advancing the study of subnational fiscal policy effects and enriching literature on provincial-local fiscal systems with updated empirical insights.
作者
王科斌
侯建翔
张志彬
候永康
WANG Kebin;HOU Jianxiang;ZHANG Zhibin;HOU Yongkang(School of Public Administration,Xiangtan University;School of Public Finance and Management,Yunnan University of Finance and Economics;School of Business,Hunan University of Science and Technology;School of Economics,Yunnan University)
出处
《中国农村经济》
北大核心
2025年第8期142-163,共22页
Chinese Rural Economy
基金
研究阐释党的二十届三中全会精神国家社会科学基金重大专项“政府债务管理的长效机制和风险防范研究”(编号:24ZDA041)
国家社会科学基金重点项目“增强公共服务均衡性和可及性研究”(编号:23AZD055)。
关键词
均衡性转移支付
劳动收入份额
收入分配
共同富裕
财政体制
Equalization Transfers
Labor Income Share
Income Distribution
Common Prosperity
Financial System
