转移支付与政府扩张:基于“价格效应”的研究

发布时间：2018-06-24 11:10

本文选题：地方政府 + 规模扩张　；参考：《管理世界》2015年07期

【摘要】：分税制改革以来,金额巨大的财政转移支付是否是地方政府支出规模持续扩张的重要推手,国内研究对此缺乏深入的理论分析。国外经典文献提出了"财政幻觉"等4种假说,来解释转移支付对政府规模的影响,但这些理论解释是否适用于中国,有待检验。通过引入"价格效应"——转移支付导致公共服务的价格下降,本文从微观视角揭示了一般性转移支付产生"粘蝇纸效应"的独特机制,即"价格效应"是转移支付促使地方政府支出较快增长的关键因素,这印证了税收成本假说。基于2000~2007年中国县级层面数据的实证分析以及多个维度的稳健性检验,证实了上述发现。本文的研究结论为我国建设地方税系和完善转移支付制度,提供了政策启示。
[Abstract]:Since the reform of the tax sharing system, whether the huge amount of fiscal transfer payment is an important driving force for the continuous expansion of the local government expenditure scale, the domestic research lacks the thorough theoretical analysis. Four hypotheses, such as "fiscal illusion", have been put forward to explain the influence of transfer payment on the scale of government, but whether these theoretical explanations can be applied to China remains to be tested. By introducing the "price effect"-the price reduction of public services caused by transfer payment, this paper reveals from a microscopic perspective the unique mechanism of "slimy fly paper effect" produced by general transfer payment. That is, "price effect" is the key factor to promote the rapid growth of local government expenditure, which confirms the tax cost hypothesis. Based on the empirical analysis of China's county level data from 2000 to 2007 and the robustness test of several dimensions, the above findings are confirmed. The conclusions of this paper provide policy inspiration for the construction of local tax department and the improvement of transfer payment system.
【作者单位】：对外经济贸易大学国际经济贸易学院;中国人民大学财政金融学院;中国财政金融政策研究中心;
【基金】：国家自然科学基金项目“中国政府间转移支付的效应研究:理论、实证分析与政策含义”(批准号:71003059);国家自然科学基金重点项目“全球价值链与中国贸易竞争力研究”(批准号:71433002)的资助国家自然科学基金项目“财政转移支付对经济发展影响的微观机制”(批准号:71403278)的资助中国人民大学科学研究基金(中央高校基本科研业务费专项资金)(批准号:15XNA001)的资助
【分类号】：F812.45

【共引文献】