房地产税、土地财政是否有效增加了公共品供给——基于1999—2011年省际面板数据的实证分析

发布时间：2018-02-22 16:31

本文关键词： 房地产税土地出让收入经济性公共品非经济性公共品　出处：《江汉论坛》2015年03期 　论文类型：期刊论文

【摘要】：本文选取1999-2011年中国省际动态面板数据,通过熵值法构建公共品供给综合评价指数,运用两步系统GMM估计法进行分析,研究发现房地产税显著提高了非经济性公共品的供给,而土地出让收入则更多地投入到了经济性公共品领域。进一步研究发现,房地产税和土地出让收入对公共品供给的影响存在着明显的区域差异:房地产税显著增加了东部的非经济性公共品供给,但对西部影响有限;土地出让收入对中部地区的经济性公共品影响最大,对西部的影响则不显著。我国地方公共品的供给主要依赖地方政府投入,去"土地财政"以及构建以房地产税为主体的地方税收体系是我国未来的改革方向,要强化政府公共服务职能,改革财政分配体制,提高政府公共服务供给能力。
[Abstract]:This paper selects the dynamic panel data from 1999 to 2011 in China, constructs the comprehensive evaluation index of public goods supply by entropy method, and analyzes it by using two-step system GMM estimation method. It is found that the real estate tax has significantly improved the supply of non-economic public goods. And the revenue from land sales is more invested in the field of economic public goods. Further research has found that. There are obvious regional differences between real estate tax and land transfer income on the supply of public goods: real estate tax significantly increases the supply of non-economic public goods in the east, but has a limited impact on the west; The income from land transfer has the greatest impact on economic public goods in the central region, but not on the west. The supply of local public goods in China mainly depends on local government input. To go "land finance" and to construct local tax system with real estate tax as the main body is the direction of future reform of our country. It is necessary to strengthen the function of government public service, reform the financial distribution system, and improve the supply ability of government public service.
【作者单位】：华中师范大学经济与工商管理学院;
【基金】：国家社会科学基金项目“中国土地收益分配问题研究”(项目编号:11BJY124) 华中师范大学2014年度国家大学生创新训练计划项目“房地产税、土地出让收入对公共品供给的影响”(项目编号:A2014035)的研究成果
【分类号】：F812.42

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