关键词: 分税制 , 地方政府干预 , 劳动收入份额

Abstract: 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

Key words: tax decentralization , local government intervene , labor income share