财政集权、转移支付与民生类公共品供给

发布时间：2018-03-24 20:24

本文选题：财政集权　切入点：转移支付　出处：《现代管理科学》2015年01期

【摘要】：1994年分税制改革以来,地方政府财政收支平衡面临较大压力,影响了地区民生类公共品供给。文章基于新财政集权理论和中央转移支付效应,提出了三个相关假说来验证财政集权对民生类公共品供给的影响。通过构造分省的民生类公共品供给指数、财政集权和转移支付的面板数据,文章实证分析发现:第一,财政集权对民生类公共品供给影响不显著,但会抑制转移支付的激励效应;第二,转移支付对民生类公共品供给具有显著的促进作用,并且两者呈现倒U型关系;第三,财政集权、转移支付对民生类公共品供给的影响存在地区异质性,在税收净流入地区转移支付的激励效应更大。最后,本文提出了完善财政集权体制、促进民生类公共品供给的政策建议。
[Abstract]:Since the reform of the tax sharing system in 1994, the balance of local governments' fiscal revenue and expenditure has been under great pressure, which has affected the supply of public goods of the people's livelihood in the region. This article is based on the new theory of fiscal centralization and the effect of central transfer payment. Three related hypotheses are put forward to verify the influence of fiscal centralization on the supply of public goods of people's livelihood. By constructing the panel data of public goods supply index, fiscal centralization and transfer payment by province, the paper finds the following conclusions: first, Fiscal centralization has no significant effect on the supply of public goods of the people's livelihood, but it will restrain the incentive effect of the transfer payment. Second, the transfer payment plays a significant role in promoting the supply of public goods of the people's livelihood, and the relationship between them is inverted U-shaped. The influence of fiscal centralization and transfer payment on the supply of public goods of the people's livelihood has regional heterogeneity, and the incentive effect of transfer payment in the area of net tax revenue inflow is even greater. Finally, this paper proposes to improve the fiscal centralization system. Policy recommendations to promote the supply of public goods of the people's livelihood.
【作者单位】：中国人民大学经济学院;华泰联合证券有限责任公司投资银行总部;
【分类号】：F812.45

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