摘要
本文基于手工搜集的2002—2012年地方政府工作报告中财政收入增长目标数据与中国工业企业数据,从地方财政收入目标制定的视角来解释中国制造业企业劳动收入份额的变化,研究发现:以"纵向加码"为特征的地方财政收入目标制定方式显著挤占了企业的劳动收入份额,在预决算偏离度越大的情况下相对表现得越明显;地方财政收入目标加码对资本密集型行业劳动收入份额的挤占作用最大,并且,挤占作用主要源于对非国有企业的影响;机制检验表明,地方政府主要通过扩大税基和提高税收征管努力来完成财政收入目标加码,促进了资本深化和企业实际税收负担的上升,进而产生"替代效应"和"转嫁效应"影响劳动收入份额。本文的研究结论对于约束地方政府行为和优化国民收入分配格局有着积极的政策启示。
Based on the manually collected data on the fiscal revenue growth target in the 2002-2012 local government work report and the data of Chinese industrial enterprises,this paper explains the changes in the labor income share of Chinese manufacturing companies from the perspective of local fiscal revenue target formulation.We find that:(1)The formulation of local government revenue targets characterized by"vertical overweighting"significantly squeeze the labor income share of enterprises,and this effect becomes more obvious when the deviation between budget and final account is greater.(2)The squeezing effect on the labor income share is largest in capital-intensive industries,and mainly comprised of the impact on non-state-owned enterprises.(3)The mechanism test shows that the local government boost the fiscal revenue target mainly through expanding the tax base and improving tax collection and management,which promotes the deepening of capital and increases the actual tax burden of enterprises,and then affects labor income shares through the"substitution effect"and"pass-through effect".The research conclusions of this paper have positive policy enlightenment for restraining local government behavior and optimizing the distribution pattern of national income.
作者
张少辉
李经
余泳泽
ZHANG Shaohui;LI Jing;YU Yongze(Shanghai University of Finance and Economics,Shanghai,China;Nanjing University of Finance and Economics,Nanjing,China)
出处
《经济学动态》
CSSCI
北大核心
2021年第6期98-112,共15页
Economic Perspectives
基金
国家自然科学基金面上项目“地方经济增长目标约束对产业高质量发展的影响:理论机制、效应识别与政策优化”(编号71973060)
教育部人文社会科学一般项目“经济增长目标约束对全要素生产率的影响机制及实证研究”(编号18YJA790098)。
关键词
财政收入目标
纵向加码
企业税负
劳动收入份额
Fiscal Revenue Growth Target
Vertical Over-weighting
Corporate Tax Burden
Labor Income Share
