Research on the Impact Effect of New Forms of Trade on Labor Income Share—Evidence from Cross-Border E-Commerce Comprehensive Pilot Zones

随着国际贸易环境的复杂化和数字技术的快速发展，贸易新业态已成为中国外贸发展的新动能。本文以2010~2022年上市公司为样本，以跨境电商综合实验区为准自然实验，运用多时点双重差分法，实证分析了综试区设立对企业劳动收入份额的影响。就内在机制而言，综试区通过吸引高技能劳动者集聚，优化企业人力结构升级，进一步提升了劳动收入份额。因此，应进一步扩大跨境电商综合试验区的试点范围，有利于从微观层面推动收入分配公平和实现共同富裕。With the increasing complexity of the international trade environment and the rapid development of digital technologies, new forms of trade have become a new driving force for China’s foreign trade development. This paper takes listed companies from 2010 to 2022 as the sample and uses the establishment of Cross-border E-commerce Comprehensive Pilot Zones as a quasi-natural experiment. Employing a multi-period DID approach, the study empirically analyzes the impact of the pilot zones on corporate labor income share. In terms of the underlying mechanisms, the pilot zones enhance labor income share by attracting high-skilled workers and optimizing the upgrading of corporate human capital structures. Therefore, further expanding the scope of the Cross-border E-commerce Comprehensive Pilot Zones is conducive to promoting income distribution fairness and achieving common prosperity at the micro level.