宏观税负与中国劳动报酬份额——基于省级面板数据的研究

Tax Burden and Chinese Share of Labor Remuneration:an Investigation from Provincial Perspective

文章利用财政体制改革后1994-2007年省级面板数据,系统地分析劳动报酬份额变化的整体趋势及其影响因素。发现固定资产投资、政府相对居民的消费结构对劳动报酬份额产生显著的反向作用力。其中,源于投资方面的负面影响更强。与成本费用利润率的负向作用相比,资本的有机构成短期内更不利于改善劳动报酬;引资竞争对劳动报酬份额间接的负面影响弱于消费结构的负面影响,最终消费结构的失衡进一步凸显了劳动报酬份额在初次分配被弱化的趋势;劳动收入份额与宏观税负的反向关系强于劳动收入份额与教育支出的正向关系。控制了经济结构转型的因素后,宏观税负的提高是阻碍劳动报酬份额改善的重要原因。

Using 29 provinces＇ panel data from 1994 to 2007, this paper analyzes the tendency and factors of China＇ s labor remuneration share at three observation levels systematically. The empirical results indicate that the fixed asset investment and the ratio of government expenditure to resident expenditure have negative impacts on labor remuneration share. Especially, the effect of in- vestment is stronger. Compared with the ratio of profits to cost, the organic composition of capital makes more negative effect on the labor remuneration share in short run; the negative impact originated from the competition for FDI is weaker than the structure of consumption. Furthermore, the unbalanced structure of final consumption reveals the decreasing labor remuneration share in primary distribution. The opposite relationship between the labor remuneration share and the tax burden is stronger than the positive relationship between the labor remuneration share and the education expenditure. When the structural transformation of the economy has been controlled, the tax burden is the significant reason which hampers the improvement of the labor remuneration share.