县级财政负担与地方公共服务:农村税费改革的影响

本文使用1997—2005年县级面板数据分析了农村税费改革对县级财政负担和地方公共服务的影响,并且使用倍差法来鉴别其因果效应。税费改革取消了农村地区原本不规范的征费,其中一部分转换为农业税的形式征收,从而账面上农业税收入增加并且使得总税收收入增加。但由于征费被取消,使得事实上县级政府的财政负担有所增加。由于县级政府是地方公共服务的主要供给者,我们发现税费改革在长期内降低了公共服务的供给。

Local Fiscal Burden and Public Good Provision: Impact of Rural Tax for Fee Reform

Using the 1997-2005 county level panel data, we estimate the effects of the rural tax reform on the county fiscal burden and the supply of local public services. We use Difference in Differences method to identify the causality. The reform cancelled the previously levied informal fees. Because part of the fees is transformed to agricultural taxes, this increases the tax income on balance sheet. However, the county government's burden is unambiguously increased because fee is cancelled. We further confirm the reform results in a drop in the supply of public service in the long run.