中文摘要：

前沿研究更多从短期非技术因素视角考察要素收入占比和收入分配不平等问题,忽视技术进步方向转变将长期影响收入分配并导致社会不平等。通过构建技术进步和收入分配的内生化模型,从技术进步方向视角考察要素收入分配的变化过程。模型显示,技术进步方向决定要素收入份额,特定的技术进步方向可以保证资本积累最优同时实现稳态要素收入分配结构及不平等水平,但不同技术进步方向引发的社会收入分配后果迥异。若资本和劳动替代弹性小于1即资本和劳动互补时,中性和资本增进型技术进步均能提高劳动收入份额,但中性技术进步有利于永久收入增长并减少收入不平等,而资本增进型技术进步作用方向不确定,反之则反是。然而,税收政策却可以转变技术进步方向使收入积累和要素收入分配朝预期目标方向发展。其中向资本或劳动所得何者征税,其效果差异显著。

英文摘要：

Literatures investigate the problem of factor income portion and income distribution inequality from the view of short-term non technical factors more and ignore the long term effect of the direction change of technical progress on income distribution and inequality distribution. This paper constructs an endogenous model of technical progress and income distribution and investigates the formation of factor income distribution from the view of the direction of technical progress. It shows that the direction of technical progress governs the factor income portion,and some specific direction of technical progress can guarantee the optimal capital accumulation and make factor income distribution structure and the level of inequality keep steady-state simultaneously, but different direction of technical progress will initiate widely different social consequence. If the elasticity of substitution of capital and labor less than 1,namely capital and labor are complementary to each other,neutral technical progress and capital augmenting technical progress can increase the labor income portion. The difference is that neutral technical progress benefits the permanent income growth and decreases the income inequality,while the effect of capital augmenting technical progress is uncertain, and vice versa. However, tax policy can reverse the direction of technical progress and make income accumulation and factor income distribution develop towards the direction of expected goal. But,tax on labor income or capital income will make obvious difference.