地方政府干预与劳动收入份额：基于分税制的视角*

既有文献对中国劳动收入份额下降成因的解释集中在资本深化、产业结构转变、技术进步、全球化、二元经济、制度转型以及财政和融资约束等宏观和微观路径等方面，本文在分税制背景下从地方政府干预这一新的视角出发，解读中国劳动收入份额下降这一现象。本文首先探讨地方政府干预恶化制度环境，并进一步导致劳动收入份额下降的作用机制。然后，笔者运用1984—2015年的省际面板数据，建立实证模型并分析。本文研究发现，政府干预下的制度环境是导致劳动收入份额下降的主要原因。如果要提高劳动收入份额，就应该减少地方政府的干预，塑造良好的制度软环境。本文在控制内生性问题和其他潜在的各种影响因素后，上述结论仍具有稳健性。

LOCAL GOVERNMENT INTERVENE AND LABOR INCOME SHARE: BASED ON THE TAX DECENTRALIZATION IN CHINA#br#

From a new perspective local government intervention in the context of tax distribution system，this paper tries to make a reasonable explanation for the continued decline in the labor income share in ChinaOur explanation is different from the ideas in existing literature，which focus on macro and micro path of the role of capital deepening，industrial structural change，technological progress，globalization，dual economy，institutional restructuring and financial and financial，etcThis paper discusses the local government intervention worsening institutional environment，and further lead to the decline of labor income share mechanismThen，we apply the 1984—2015 provincial panel data to establish an empirical model and analyze itThe results show as followsThe deterioration of the institutional environment and local government intervention has significantly inhibited on labor income shareIn order to improve labor income share，it requires to reduce local government intervention and to create a health institutional environmentAfter controlling the endogenous problems and other potential anomalies various factors，the above conclusions are still robust