人工智能、资本税如何影响收入分配格局:极化还是优化?  

How Artificial Intelligence and Capital Taxes Affect the Income Distribution Structure:Polarization or Optimization?

作　　者：尹彦辉 孙祥栋 YIN Yan-hui;SUN Xiang-dong(Institute of New Business Pattern,Shandong Management University,Jinan,Shandong,250357;College of Economics and Management,Beijing University of Chemical Technology,Beijing,100029)

机构地区：[1]山东管理学院新兴业态发展研究所,山东济南250357 [2]北京化工大学经济管理学院,北京100029

出　　处：《深圳大学学报（人文社会科学版）》2023年第1期83-91,共9页Journal of Shenzhen University：Humanities & Social Sciences

基　　金：国家社会科学基金重大项目“‘一带一路’投资安全保障体系研究”(19ZDA100);教育部人文社科青年基金项目“新LPR定价机制下货币政策的宏微观传导效率研究”(21YJC790106)。

摘　　要：人工智能作为引领新一轮科技革命的战略性技术,在推动产业结构升级、助力高质量发展的同时,其带来的劳动力市场变革势必将影响收入分配格局。为厘清人工智能及相应的再分配政策对收入分配的影响机理,构建包含人工智能与人工智能资本税的多部门动态随机一般均衡模型,考察人工智能资本深化与广化的功能性与规模性收入分配效应,以及人工智能资本税的调节效应,结果显示:人工智能资本深化和广化发展在促使经济扩张的同时,对于收入分配具有极化效应。就功能性收入分配效应而言,人工智能的就业替代效应引致就业数量与工资水平双重下降,导致劳动收入份额降低;就规模性收入分配效应而言,人工智能的发展使得不同群体间的收入差距进一步扩大,同时伴随着社会福利损失的增加。适度的人工智能资本税能够抑制人工智能的收入分配极化效应:一方面,弱化人工智能的经济刺激效果,减轻其对就业的挤出作用,减缓劳动收入份额的下降;另一方面,进行收入再分配,缩小群体间收入差距,实现社会福利损失的改进。As a strategic technology leading a new round of scientific and technological revolution,AI(artificial intelligence)will not only promote the upgrading of industrial structure and high-quality development,but also bring about changes in the labor market that will certainly affect the pattern of income distribution.To clarify the influence mechanism of AI and corresponding redistribution policies on income distribution,this paper constructs a multi-sector dynamic stochastic general equilibrium model,and investigates the functional and scale income distribution effect of AI capital deepening and broadening as well as the adjustment effect of AI capital tax.The result shows that the deepening and broadening development of AI capital has a polarization effect on income distribution while contributing to economic expansion.In terms of the functional income distribution effect,the employment substitution effect of AI leads to a double decline in the number of jobs and the level of wages,resulting in a decrease in the share of labor income.In terms of the scale effect,the development of AI further widens the income gap among different groups,along with the increase of social welfare loss.A moderate AI capital tax would restrain the polarization effect of AI on income distribution:on the one hand,weaken the economic stimulus effect of AI,mitigate the crowding out effect on employment,and slow down the decline of labor income share;On the other hand,redistribute income among different groups,narrow the income gap,and achieve improvement in social welfare loss.

关 键 词：人工智能 人工智能资本税 劳动收入份额 收入差距 收入再分配 

分 类 号：F224.0[经济管理—国民经济]