Economic Theory and Business Management ›› 2023, Vol. 43 ›› Issue (10): 29-42.
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Abstract: Increasing the proportion of labor remuneration in the primary distribution is the foundation for common prosperity,and it is also inevitable measures to optimize Chinas income distribution pattern and highlight the advantages of the socialist system In this paper,we take the enactment of the Social Insurance Law in 2011 as a quasinatural experiment,using the data of nonfinancial listed companies from 2007 to 2020,and conducts empirical analysis based on the differenceindifferences model to examine the impact of social security premiums collection on labor share We find that: The enactment of the Social Insurance Law has strengthened the intensity of social security,so that labor income has increased significantly by 401% Furthermore,the mechanism tests find that the compliance effect of enterprise actual social security contribution is increasingly complying with the social security policy requirements,rather than the substitution effect dominates the positive effects between social security premiums collection and labor share Heterogeneity analysis shows that the promoting effect of social security premiums collection on labor share is more profound for enterprises located in a large pressure of social security spending,nonstateowned enterprises and firms with lower financing constraints Our findings provide new idea to how to improve our social insurance system to promote labor share and promote common prosperity in the new era
Key words: social security premiums collection, labor share, compliance effect of social security premiums
摘要: 提高劳动报酬在初次分配中的比重是实现共同富裕的基础,更是优化中国收入分配格局、充分彰显社会主义制度优越性的必然举措。本文将2011年《社会保险法》的实施视为准自然实验,使用2007—2020年非金融类上市公司数据,通过构建双重差分模型研究了社保费征管对劳动收入份额的影响。研究发现,《社会保险法》的实施加强了社保费征管,使劳动收入份额显著提高了401%。影响机制检验发现,社保费征管加强促进劳动收入份额提高的主要机制,是企业实际社保缴费愈发符合社保政策规定所产生的缴费“合规效应”,而非要素相对价格变动引发的要素“替代效应”。异质性分析发现,社保费征管对劳动收入份额的促进效应对于位于社保支出压力较大地区的企业、非国有企业和融资约束较低企业更为凸显。本文的研究结论为新时期如何完善中国社会保险体制以促进劳动收入份额提高、推动实现共同富裕,提供新思路。
关键词: 社保费征管, 劳动收入份额, 缴费“合规效应”
LIU Changgeng1, 2, GU Yang1, 3, WANG Yuhang1. SOCIAL SECURITY PREMIUMS COLLECTION AND LABOR SHARE[J]. Economic Theory and Business Management, 2023, 43(10): 29-42.
刘长庚1, 2, 谷阳1, 3, 王宇航1. 社保费征管与劳动收入份额[J]. 经济理论与经济管理, 2023, 43(10): 29-42.
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http://jjll.ruc.edu.cn/EN/Y2023/V43/I10/29