“二元”所得税与提高劳动报酬份额的关系

劳动报酬份额偏低已经成为我国收入分配的主要特征和阻碍收入差距缩小的原因之一,提高劳动报酬份额是解决当前我国收入分配问题的重要途径。使用实证方法计算了中国、美国、日本、墨西哥2004—2010年劳动报酬份额,通过横向、纵向比较,说明我国目前劳动报酬份额偏低的事实;使用理论模型阐述了要素价格与要素报酬份额的关系,提出可采用"二元"所得税制度调节劳动与资本的价格与供求,达到提高劳动报酬份额、促进收入公平分配的目的。

The Relationship between the Dual Income Tax and the Improvement of the Labor Remuneration Share

The low share of labor remuneration has become the main feature of China＇s income distribution and one of the reasons of hindering the narrowing of the income gap. Increasing the labor remuneration share is an important way for resolving the income distribution currently in China. By using the empirical method, this paper calculates the labor remuneration share in China, America,Japan and Mexico in the period of 2004—2010,and through the horizontal and vertical comparisons,explains the fact of that the labor remuneration share in China is lower currently, expounds the relationship between the factor price and factor remuneration share by using the theoretical model, and points out that the dual income tax system can be used to adjust the price and supply/demand of the labor and capital,and to achieve the goal of increasing the labor remuneration share and promoting the fair distribution of income.