财政分权、空间外溢与区域经济增长

分税制改革以后，税收体系被划分为中央与地方两大部分，正式建立起以分税制为中心的财政分权体制。各地区的财政分权程度不仅对本地经济增长有直接影响，还对其他地区的经济增长有间接影响，即存在空间溢出效应。利用我国2005年至2018年31个省（市、自治区）的面板数据，运用空间面板模型，估计和检验财政分权对经济增长的空间效应。研究结果表明：各地区的财政分权不仅促进本地经济增长，还对其他地区的经济增长有显著正向溢出效应。

Fiscal Decentralization, Spatial Spillovers and Regional Economic Growth

After the reform of the tax distribution system, the tax system was divided into central and local parts, and a fiscal decentralization system centered on the tax distribution system was formally established.The degree of fiscal decentralization in each region not only has a direct effect on the local economic growth, but also has an indirect effect on the economic growth of other regions,where is a spatial spillover effect.Based on the panel data of 31 provinces (municipalities and autonomous regions) from 2005 to 2018, the spatial panel model is used to estimate and test the spatial effect of fiscal decentralization on economic growth.The results show that fiscal decentralization not only promotes local economic growth, but also has a significant positive spillover effect on economic growth in other regions.