资本化、土地出让与政府支出偏好

发布时间：2018-05-31 12:51

本文选题：土地出让 + 资本化　；参考：《云南财经大学学报》2015年04期

【摘要】：地方政府面临多种激励,着重探讨公共品资本化的财政激励效应。由于教育资本化效应的存在,以土地收入最大化为目标的地方政府会增加教育支出在财政支出中的比重。面板数据工具变量法分析的实证结果表明,在财政分权GDP"标尺竞争"之外,资本化效应也是地方政府公共支出偏好的激励来源,并且能够矫正财政分权带来的公共支出结构的扭曲。完善基于房地产价值的地方收入体系,合理发挥资本化效应的激励作用是公共财政框架下改革的可选途径。
[Abstract]:Local governments are faced with a variety of incentives, focusing on the financial incentive effect of capitalization of public goods. Because of the effect of education capitalization, the local government aiming at maximizing land income will increase the proportion of education expenditure in the financial expenditure. The empirical results of panel data tool variable analysis show that in addition to "scale competition" of fiscal decentralization GDP, capitalization effect is also the incentive source of local government's public expenditure preference. And can correct the distortion of public expenditure structure caused by fiscal decentralization. Perfecting the local income system based on the real estate value and giving full play to the incentive effect of capitalization are the alternative ways to reform under the framework of public finance.
【作者单位】：山东大学经济学院;
【基金】：国家社会科学基金重大项目“深化收入分配制度改革的财税机制与制度研究”(13&ZD031) 山东大学基本科研业务费重点项目“中国地方土地租税制度研究”(IFW12106)
【分类号】：F812.45;F301.2

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