中国地方政府总体财力不均等程度及其分解：1997-2005

本文以1997年～2005年全国31省级财政数据为样本，运用基尼系数和GE指数分解法对省级财力差异进行了分解，结果发现：1997年至2005年间我国省际间财力差距没有明显收敛迹象，省际间财力差距一半以上来源于地区内部，并且呈扩大趋势；对省际间财力差异贡献最大的是本级财政收入，其中营业税和增值税贡献是主要因素；净转移支付解释了财力差异的约30％，其中税收返还和专项转移支付是造成省际间差异的主要原因，唯一起到均等化作用的是农村税费改革转移支付，旨在均衡地区间财力差距的一般性转移支付并没起到相应的作用；预算外收入的不平等贡献率大幅缩小，从边际效应看，增加净转移支付和预算外收入的规模，可以降低总体财力差距。

Tax Sharing System, Intergovernmental Transfers and Sub-national Fiscal Disparities

In this paper, we explore the underlying factors shaping fiscal disparities at province-level in China. Using a data set containing budgetary and off budgetary figures for 31 province-level jurisdictions from 1997 to 2005, we decompose overall sub-national fiscal disparities. The results indicate that there are huge fiscal disparities among provinces, 50% fiscal disparities come from within regions, which are getting larger. Of all the fiscal revenue resources, the contribution of annual revenue sub-national fiscal disparities is largest，among which the business tax and value added tax are the primary factors contribute to interregional fiscal disparities. Net intergovernmental transfers attribute to about 30% sub-national fiscal disparities, tax refund and particular transfers item are the primary factors shaping sub-national fiscal disparities, the transfer support for rural tax-fee reform is the only one which can equalizing overall fiscal disparities, general transfers which is the only item aiming at equalizing fiscal capacity cannot reduce interregional fiscal disparities, the contribution rate of off-budget revenues are getting smaller.