| 转移支付对中国省级政府财政努力的影响 |
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| 引用本文： | 张恒龙,吴昊. 转移支付对中国省级政府财政努力的影响[J]. Frontiers of Economics in China, 2009, 4(3): 406-424. DOI: 10.1007/s11459-009-0022-3 |
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| 作者姓名： | 张恒龙 吴昊 |
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| 作者单位： | |
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| 摘 要： |
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| 关 键 词： | 转移支付 财政努力 均等化 |
Impact of fiscal transfer on fiscal effort of Chinese provincial governments |
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| Henglong Zhang,Hao Wu. Impact of fiscal transfer on fiscal effort of Chinese provincial governments[J]. Frontiers of Economics in China, 2009, 4(3): 406-424. DOI: 10.1007/s11459-009-0022-3 |
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| Authors: | Henglong Zhang Hao Wu |
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| Affiliation: | (1) China Research Center for Government Efficiency, Shanghai University, Shanghai, 200444, China;(2) School of International Business and Management, Shanghai University, Shanghai University, Shanghai, 200444, China |
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| Abstract: | An ideal scheme of intergovernmental transfer should be determined by equalization and efficiency with taking account of fiscal effort of local governments. In this regard, this paper provides a comprehensive review of Chinese transfer system since the decentralized taxation system (DTS) starting from 1994. To begin with, we make numerical analysis on equalization in economic and fiscal aspects since the 1994 DTS reform. A Panel Data model is then developed to analyze correlations between each of three types of transfer and fiscal effort of provincial governments based on Chinese experience during 1994–2006. The authors further research respective situation of eastern, middle and western parts of China and finally draw a conclusion through the above analysis that the current fiscal transfer system does not tangibly contribute towards improving fiscal effort devoted by local governments. In addition to that, it even has a somewhat counter-equalizing effect. |
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| Keywords: | fiscal transfer fiscal effort equalization |
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