财税政策、工农业分工与农业生产率——理论分析与经验证据

本文基于动态分工演进,以自给自足的自然经济为起点,将秩序服务和财税政策纳入一个理论框架,结合超边际决策分析和一般均衡分析,考察在此过程中各个经济人的最优决策在市场上相互作用而内生的各种变化,揭示了财税政策作用于工农业分工和农业生产率的内在机制。然后,使用中国改革开放以来的数据对相关结论进行实证检验。模型分析表明,政府财税政策的实施在促进工农业分工水平提高的情况下,会扩大粮食生产的迂回化经济程度,进而推动粮食部门的农地生产率提升。就长期而言,单位面积的财政支农支出对农地生产率的提高有显著正向影响,在其他农业生产要素既定情况下,单位面积的财政支农支出每增加1%,农地生产率增加3.23%;从短期来看,单位面积财政支农支出对农地生产率的作用较弱,但在反向修正机制的作用下,最终会达到有效提高农地生产率的长期稳定均衡。另外,财政支农支出的增加促进了分工水平的提高,而分工水平的提高又推动了农业生产率的提升。

Fiscal and Taxation Policy,Industrial and Agricultural Division of Labor and Agricultural Productivity--Theoretical Analysis and Experience Since China’s Reform and Opening

Based on the evolution of dynamic division of labor and the self-sufficient natural economy,this paper incorporates order services and fiscal and taxation policies into a theoretical framework,combines infra-marginal decision analysis and general equilibrium analysis,and examines the optimal decision-making of various rational person in the market.The various changes that interacted and endogenously revealed the internal mechanism of fiscal and taxation policies acting on the division of labor and agricultural productivity.In the meantime,we make some empirical tests with the data from China’s Reform and Opening.The model analysis shows that the implementation of the government’s fiscal and tax policies will increase the roundabout economic degree of grain production and promote the productivity of the grain sector in the situation of promoting the improvement of the division of labor and agriculture.The empirical study further supports the effectiveness of fiscal and taxation policies to promote the division of labor between agriculture and industry.The results show that agricultural productivity will increase by 3.23%for every 1%increase in financial expenditure per unit area.Moreover,the results of the transmission mechanism analysis show that the increase of fiscal expenditure on agriculture has promoted the improvement of the division of labor,and the increase of the level of division of labor has also contributed to the increase of agricultural productivity.