政府间纵向财政分配与地方财政努力——基于中国省级面板数据的研究

利用省级面板数据,全面考察了我国中央和地方财政利益与责任分配对地方财政努力的影响。实证结果表明,无论在财政包干制时期还是分税制时期,地方政府的收入留成比例对于其财政努力度均产生了显著的正影响,只是在分税制时期这种影响有所降低。支出责任的分配同样是一个不可忽视的因素,并且对地方政府征集收入的积极性起到了很大的促进作用,但是,我国的转移支付制度却很明显地抑制了这种积极性。

Fiscal Redistribution and Revenue Effort of Subnational Governments——Based on Provincial Panel Data in China

This paper makes the first attempt to examine how fiscal redistribution between central and provincial government affect revenue effort of subnational governments in China.An econometric analysis using panel data finds that 1) When provincial governments retained an increasing proportion of their revenue collected,they will put more effort into revenue collect from 1980 to 2004;2) the redistribution of fiscal responsibility are found to be positively and significantly associated with the revenue effort of subnational governments;3)the transfers from central to provincial tends to decrease revenue effort of subnational governments.