[1] Autor D, Reynolds E. The nature of work after the COVID crisis: Too few low-wage jobs[R]. The Hamilton Project, Brookings, 2020.
[2] Alvaredo F, Chancel L, Piketty T, et al. Global inequality dynamics: New findings from WID. world[J]. American Economic Review, 2017, 107(5): 404-409.
[3] 陈鸣, 李志远, 吴磊. 中国的制造业劳动收入份额变化: 企业动态生产方式视角 [J]. 经济学(季刊), 2023, 23(4): 1245-1263.
Chen M, Li Z Y, Wu L. Changing of China's manufacturing labor income share: A perspective on firm's dynamic production technologies[J]. China Economic Quarterly, 2023, 23(4): 1245-1263.
[4] 宋华盛, 卢历祺. 大数据发展和企业劳动收入份额——来自 "国家级大数据综合试验区" 的证据 [J]. 经济学动态, 2024(1): 111-128.
Song H S, Lu L Q. Big data and labor income share: Evidence from national big data comprehensive pilot zone[J]. Economic Perspectives, 2024(1): 111-128.
[5] 詹新宇, 张榕芳, 徐丹丹. 负重前行: 经济增长压力的收入分配效应——基于企业劳动收入份额的视角 [J]. 数量经济技术经济研究, 2023, 40(10): 27-50.
Zhan X Y, Zhang R F, Xu D D. Going forward with heavy burden: The income distribution effects of economic growth pressure[J]. The Journal of Quantitative and Technical Economics, 2023, 40(10): 27-50.
[6] 戴严科, 左晓萌, 顾研. 数字技术变革与企业股价崩盘风险: 来自 "两化融合" 试点的证据 [J]. 系统工程理论与实践, 2024, 44(1): 207-226.
Dai Y K, Zuo X M, Gu Y. Transformation of digital technology and corporate stock price crash risk: Evidence from the pilot of "integration of informatization and industrialization"[J]. Systems Engineering — Theory & Practice, 2024, 44(1): 207-226.
[7] 陈斌开, 赵扶扬. 外需冲击、 经济再平衡与全国统一大市场构建——基于动态量化空间均衡的研究 [J]. 经济研究, 2023, 58(6): 30-48.
Chen B K, Zhao F Y. External demand shock, economic rebalance and a unified national market: A study based on dynamic quantitative spatial equilibrium[J]. Economic Research Journal, 2023, 58(6): 30-48.
[8] 汪伟, 郭新强, 艾春荣. 融资约束、 劳动收入份额下降与中国低消费 [J]. 经济研究, 2013, 48(11): 100-113.
Wang W, Guo X Q, Ai C R. Financing constraints, the decline of labor's share and China's low consumption[J]. Economic Research Journal, 2013, 48(11): 100-113.
[9] 黄旭, 董志强. 人工智能对劳动力市场极化的影响与对策 [J]. 系统工程理论与实践, 2024, 44(1): 272-298.
Huang X, Dong Z Q. Influence of AI on labor market polarization and countermeasures[J]. Systems Engineering — Theory & Practice, 2024, 44(1): 272-298.
[10] 江轩宇, 朱冰. 资本市场对外开放与劳动收入份额——基于沪深港通交易制度的经验证据 [J]. 经济学(季刊), 2022, 22(4): 1101-1124.
Jiang X Y, Zhu B. Stock market liberalization and labour income share — Evidence from the connect scheme between A-share and Hong Kong market[J]. China Economic Quarterly, 2022, 22(4): 1101-1124.
[11] 范子英. 土地财政的根源: 财政压力还是投资冲动 [J]. 中国工业经济, 2015(6): 18-31.
Fan Z Y. The roots of land finance: Financial pressure or investment impulse[J]. China Industrial Economy, 2015(6): 18-31.
[12] 陈晓光. 财政压力、 税收征管与地区不平等 [J]. 中国社会科学, 2016(4): 53-70.
Chen X G. Fiscal pressure, tax administration and regional inequality[J]. Social Sciences in China, 2016(4): 53-70.
[13] 赵仁杰, 范子英. "租费替代"、 地方财政压力与企业非税负担 [J]. 财政研究, 2021(6): 70-84.
Zhao R J, Fan Z Y. Rent-fee substitution, local financial pressure and corporate non-tax burden[J]. Public Finance Research, 2021(6): 70-84.
[14] Huang Y, Pagano M, Panizza U. Local crowding-out in China[J]. The Journal of Finance, 2020, 75(6): 2855-2898.
[15] 曹光宇, 刘晨冉, 周黎安, 等. 财政压力与地方政府融资平台的兴起 [J]. 金融研究, 2020(5): 59-76.
Cao G Y, Liu C R, Zhou L A, et al. Fiscal pressure and the rise of local government financing platforms[J]. Journal of Financial Research, 2020(5): 59-76.
[16] 毛捷, 韩瑞雪, 徐军伟. 财政压力与地方政府债务扩张——基于北京市全口径政府债务数据的准自然实验分析 [J]. 经济社会体制比较, 2020(1): 22-33.
Mao J, Han R X, Xu J W. Fiscal stress and local government debt expansion — A quasi-natural experimental analysis based on full-aperture data from the Beijing government's debt[J]. Comparative of Economic and Social Systems, 2020(1): 22-33.
[17] Song Z, Storesletten K, Zilibotti F. Growing like china[J]. American Economic Review, 2011, 101(1): 196-233.
[18] Benmelech E, Bergman N, Seru A. Financing labor[J]. Review of Finance, 2021, 25(5): 1365-1393.
[19] 余靖雯, 陈晓光, 龚六堂. 财政压力如何影响了县级政府公共服务供给?[J]. 金融研究, 2018(1): 18-35.
Yu J W, Chen X G, Gong L T. How does fiscal pressure influence the provision of public services at county level?[J]. Journal of Financial Research, 2018(1): 18-35.
[20] 陈思霞, 许文立, 张领祎. 财政压力与地方经济增长——来自中国所得税分享改革的政策实验 [J]. 财贸经济, 2017, 38(4): 37-53.
Chen S X, Xu W L, Zhang L Y. Fiscal pressure and local economic growth — An experiment from China's income tax sharing reform[J]. Finance and Trade Economics, 2017, 38(4): 37-53.
[21] 徐超, 庞雨蒙, 刘迪. 地方财政压力与政府支出效率——基于所得税分享改革的准自然实验分析 [J]. 经济研究, 2020, 55(6): 138-154.
Xu C, Pang Y M, Liu D. Local fiscal pressure and government expenditure efficiency — The reform of income tax sharing as a quasi-natural experiment[J]. Economic Research Journal, 2020, 55(6): 138-154.
[22] Chen S X. The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China[J]. Journal of Public Economics, 2017, 147: 62-76.
[23] Liu Y. Government extraction and firm size: Local officials' responses to fiscal distress in China[J]. Journal of Comparative Economics, 2018, 46(4): 1310-1331.
[24] 余靖雯, 郭凯明, 麦东仁. 财政压力、 企业税费负担与全要素生产率 [J]. 经济学动态, 2022(11): 75-89.
Yu J W, Guo K M, Mai D R. Fiscal pressure, tax and fee burden, and total fact or productivity[J]. Economic Perspectives, 2022(11): 75-89.
[25] 文茜, 李万利, 申志轩. 地方政府释放财政压力的微观传导机制: 企业盈余管理视角 [J]. 世界经济, 2023, 46(10): 91-114.
Wen X, Li W L, Shen Z X. The local governments' fiscal pressure relief micro-mechanism: Based on corporate earnings management[J]. Journal of World Economy, 2023, 46(10): 91-114.
[26] 高培勇. 中国税收持续高速增长之谜 [J]. 经济研究, 2006(12): 13-23.
Gao P Y. Riddle of the sustained and rapid tax increase in China[J]. Economic Research Journal, 2006(12): 13-23.
[27] 彭飞, 许文立, 吕鹏, 等. 未预期的非税负担冲击: 基于 "营改增" 的研究 [J]. 经济研究, 2020, 55(11): 67-83.
Peng F, Xu W L, Lü P, et al. The unanticipated effects of firms' informal tax burdens: Evidence from the VAT reform in China[J]. Economic Research Journal, 2020, 55(11): 67-83.
[28] Neumeyer P A, Perri F. Business cycles in emerging economies: The role of interest rates[J]. Journal of Monetary Economics, 2005, 52(2): 345-380.
[29] 罗长远, 陈琳. 融资约束会导致劳动收入份额下降吗?——基于世界银行提供的中国企业数据的实证研究 [J]. 金融研究, 2012(3): 29-42.
Luo C Y, Chen L. Could financial constraints cause labor income shares to decline?—Evidence from data at firm level in China[J]. Journal of Financial Research, 2012(3): 29-42.
[30] 刘贯春, 叶永卫, 张军. 社会保险缴费、 企业流动性约束与稳就业——基于《社会保险法》 实施的准自然实验 [J]. 中国工业经济, 2021(5): 152-169.
Liu G C, Ye Y W, Zhang J. Social security contributions, liquidity constraint and employment stabilization — A quasi-natural experiment from the enactment of social insurance law[J]. China Industrial Economy, 2021(5): 152-169.
[31] Wang L, Menkhoff L, Schröder M, et al. Politicians' promotion incentives and bank risk exposure in China[J]. Journal of Banking and Finance, 2019, 99: 63-94.
[32] 谢贞发, 严瑾, 李培. 中国式 "压力型" 财政激励的财源增长效应——基于取消农业税改革的实证研究 [J]. 管理世界, 2017(12): 46-60.
Xie Z F, Yan J, Li P. Chinese "pressure-based" fiscal incentives and local fiscal resource growth[J]. Management World, 2017(12): 46-60.
[33] 王雄元, 黄玉菁. 外商直接投资与上市公司职工劳动收入份额: 趁火打劫抑或锦上添花 [J]. 中国工业经济, 2017(4): 135-154.
Wang X Y, Huang Y J. Foreign direct investment and the labour income share in the listed companies: Looting a burning house or lcing on the cake[J]. China Industrial Economy, 2017(4): 135-154.
[34] 胡奕明, 买买提依明·祖农. 关于税、 资本收益与劳动所得的收入分配实证研究 [J]. 经济研究, 2013, 48(8): 29-41.
Hu Y M, Maimaitiyiming Z N. An empirical study of income distribution on tax, capital gains and labour income[J]. Economic Research Journal, 2013, 48(8): 29-41.
[35] Beck T, Levine R, Levkov A. Big bad banks? The winners and losers from bank deregulation in the United States[J]. The Journal of Finance, 2010, 65(5): 1637-1667.
[36] 李建发, 袁璐, 李文文, 等. 政府财会监督与企业税收规避——来自财政部会计信息质量随机检查的证据 [J]. 管理世界, 2023, 39(8): 154-171.
Li J F, Yuan L, Li W W, et al. Government accounting supervision and corporate tax avoidance: Evidence from the random inspection of accounting information quality by the Ministry of Finance[J]. Management World, 2023, 39(8): 154-171.
[37] 杜鹏程, 王姝勋, 徐舒. 税收征管、 企业避税与劳动收入份额——来自所得税征管范围改革的证据 [J]. 管理世界, 2021, 37(7): 105-118.
Du P C, Wang S X, Xu S. Tax administration, tax avoidance and labour income shares — Evidence from the reform of the corporate tax collection reform in China[J]. Management World, 2021, 37(7): 105-118.
[38] 余明桂, 王空. 地方政府债务融资、 挤出效应与企业劳动雇佣 [J]. 经济研究, 2022, 57(2): 58-72.
Yu M G, Wang K. Local government debt financing, crowding out effect and corporate employment[J]. Economic Research Journal, 2022, 57(2): 58-72.
[39] Whited T M, Wu G. Financial constraints risk[J]. The Review of Financial Studies, 2006, 19(2): 531-559.
[40] 聂辉华, 阮睿, 沈吉. 企业不确定性感知, 投资决策和金融资产配置 [J]. 世界经济, 2020(6): 77-98.
Nie H H, Ruan R, Shen J. Firm perception of uncertainty, investment decisions and financial asset allocation[J]. Journal of World Economy, 2020(6): 77-98.
[41] Liu G, Liu Y, Ye Y, et al. Collateral menus and corporate employment: Evidence from China's property law[J]. Journal of Economic Behavior and Organization, 2021, 189: 686-709.
[42] Autor D H, Levy F, Murnane R J. The skill content of recent technological change: An empirical exploration[J]. The Quarterly Journal of Economics, 2003, 118(4): 1279-1333.
[43] 张云, 方霞, 杨振宇. 数字金融、 企业风险承担与技术创新 [J]. 系统工程理论与实践, 2023, 43(8): 2284-2303.
Zhang Y, Fang X, Yang Z Y. Digital finance, corporate risk-taking and technological innovation[J]. Systems Engineering — Theory & Practice, 2023, 43(8): 2284-2303.
[44] 熊家财, 刘充, 章卫东. 数字金融发展与劳动收入份额提升——来自上市公司的经验证据 [J]. 经济评论, 2022(6): 100-113.
Xiong J C, Liu C, Zhang W D. Digital finance and labor income share promotion: Evidence from China listed firms[J]. Economic Review, 2022(6): 100-113.
[45] 施新政, 高文静, 陆瑶, 等. 资本市场配置效率与劳动收入份额——来自股权分置改革的证据 [J]. 经济研究, 2019, 54(12): 21-37.
Shi X Z, Gao W J, Lu Y, et al. Efficient resource allocation and labour income share — Evidence from the split-share reform[J]. Economic Research Journal, 2019, 54(12): 21-37.