摘要
实现全体人民共同富裕是中国式现代化的本质要求。在扎实推进共同富裕进程中,研究中国社保征管制度改革与要素收入份额变动之间的关系,对于优化收入分配格局具有重要意义。本文主要以2011年《社会保险法》的实施为切入点,利用双重差分法考察了社保征管力度加强的收入分配效应。研究发现,增强社保征管力度显著提高了企业劳动收入份额,原因在于社保和薪酬福利增进产生的“收入效应”十分显著,而劳动力成本上升导致的要素“替代效应”不显著。在此基础上,《社会保险法》实施和社保征收机构变更叠加引起的社保征管力度“加码”对企业劳动收入份额的提升作用显著增强,降低企业社保费率也有助于充分发挥社保“严征管”在提高劳动收入份额中的推动效应。通过合理评估社保征管制度改革产生的要素收入分配效应及厘清其作用机理,能够为精准提升社保征管效率和有效缩小收入差距提供新的现实证据。
Achieving common prosperity for all is an essential requirement of Chinese modernization and an important strategic measure to resolve major social contradictions. Currently, the principal contradiction facing Chinese society has evolved into one between unbalanced and inadequate development and the people's ever-growing need for a better life. The irrational income distribution is an important reflection of unbalanced development. As a comprehensive basic law of the social security system, the Social Insurance Law has made the social insurance premium have the nature of “quasi tax”, significantly improved the collection and administration of social insurance premiums, effectively protected workers' rights, and is of great significance for optimizing the pattern of income distribution.This paper mainly takes the implementation of the Social Insurance Law in 2011 as a quasi-natural experiment, uses the difference-in-difference method to investigate the causal relationship between the reforms of the social security collection and administration system and the labor income share of enterprises, and includes a number of social security collection and administration reform events into a unified analysis framework, giving full consideration to the multiplicity of policies and the complexity of their effects. The importance of the “strict collection and administration” of social security and its adjusting factors for increasing the labor income share is clarified by enriching the measurement of the key indicators of social security collection and administration. The main research conclusions are as follows.Whether the labor income share of enterprises is measured by the GDP method or factor method, the implementation of the Social Insurance Law and the strengthening of social security collection and administration effectively increase the labor income share of enterprises. After a parallel trend test, placebo test, and robustness test, the basic conclusion still holds.The direct mechanism test reveals that the s
作者
张同斌
刘文龙
付婷婷
ZHANG Tongbin;LIU Wenlong;FU Tingting(School of Economics,Dongbei University of Finance and Economics)
出处
《数量经济技术经济研究》
CSCD
北大核心
2023年第6期91-112,共22页
Journal of Quantitative & Technological Economics
基金
国家社科基金重大项目(21&ZD096,21ZDA099)的资助。
关键词
共同富裕
收入分配
社保征管制度
社会保险法
劳动收入份额
Common Prosperity
Income Distribution
Social Security Premium Collection System
Social Insurance Law
Labor Income Share
