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中文摘要：
以技术进步偏向影响要素收入份额为主线,在原有厂商理论基础上考虑政府税收因素,将劳动收入份额的变化率分解为乘数效应、资本深化速度、资本偏向型技术进步和税收的变化率,并选取1990—2011年数据进行实证分析,结果发现：资本深化对劳动收入份额具有正向拉动作用,但乘数效应减弱了这一作用;技术进步的资本偏向和生产税率的提高,对中国劳动收入份额产生负向作用。其中,资本偏向型技术进步是劳动收入份额下降的最主要原因。
英文摘要：
Based on the idea that technical progress affects factor income shares, this paper puts gov- ernment taxes into the original theory of the finn, decomposing the labor income share＇s change into four parts： the multiplier effect, the speed of capital deepening, capital-biased technical progress and changes in tax rates. Selecting the 1990 -2011 years＇ data for empirical analysis, the result shows that capital deepe- ning plays a positive role in increasing labor income share, but the multiplier effect will weaken this positive drive ; Capital.biased technical and production taxes rate are the two factors that cause negative effects on the share of labor income, and the capital -biased technical is the main one.
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