税收体制改革的政治经济学——来自1685年至1820年清代各直省摊丁入亩的历史证据
发布时间：2018-11-20 13:21
【摘要】：本文利用摊丁入亩的地区差别及时间先后构造双重差分模型,估计结果表明,从平均意义上来说,推行摊丁入亩导致地方政府起运银占比下降。在添加摊丁入亩与耗羡归公交互项的稳健性检验中,本文进一步发现了摊丁入亩对起运银占比作用的渠道。摊丁入亩不过是简化中央对地方税赋监管的程序以及节省地方政府税收征收上的机会成本,而摊丁入亩基础上的耗羡归公改革则增强地方政府在税收征收上的激励。实证研究结果表明,摊丁入亩之后的税收征收成本的节省以及耗羡归公给予地方政府的财政激励最终强化了地方政府在财政上的自主权。
[Abstract]:In this paper, a double difference model is constructed by using the regional difference and time sequence. The estimation results show that, in the average sense, the proportion of local governments' initial transportation of silver decreases as a result of the implementation of the spread into mu. In the test of the robustness of the interaction item between the two species, the paper further finds the channel of the effect on the proportion of silver to the initial transport. It is only to simplify the procedure of local tax supervision and to save the opportunity cost of local government tax collection. The empirical results show that the savings of tax collection cost and the fiscal incentive given to the local government finally strengthen the local government's financial autonomy.
【作者单位】： 江西科技师范大学商学院;
【分类号】：F812.9
本文编号：2345030
[Abstract]:In this paper, a double difference model is constructed by using the regional difference and time sequence. The estimation results show that, in the average sense, the proportion of local governments' initial transportation of silver decreases as a result of the implementation of the spread into mu. In the test of the robustness of the interaction item between the two species, the paper further finds the channel of the effect on the proportion of silver to the initial transport. It is only to simplify the procedure of local tax supervision and to save the opportunity cost of local government tax collection. The empirical results show that the savings of tax collection cost and the fiscal incentive given to the local government finally strengthen the local government's financial autonomy.
【作者单位】： 江西科技师范大学商学院;
【分类号】：F812.9
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