经济增长、制度环境对地方政府土地财政依赖的影响机理

发布时间：2019-06-27 16:32

【摘要】：明确地方政府土地财政依赖的影响机理,有利于缓解当前地方政府高度依赖土地财政的现状。本文从经济增长和制度环境双重角度构建影响地方政府土地财政依赖的分析框架,并采用2000~2013年我国省级数据构建动态面板模型进行实证检验。研究结果显示:地方政府对土地财政的依赖在短期内具有激励作用与惯性特征,长期具有收敛趋势。土地财政产生于工业化与城市化进程之中,经济增长对地方政府土地财政依赖具有显著促进作用。分税制改革背景下,财权与事权的不对等程度是地方政府依赖土地财政的前提,土地出让制度市场化改革、地方政府竞争、房地产业支柱型产业定位政策对地方政府土地财政依赖有显著促进作用。其中,滞后一期财事权不对等程度对当期地方政府土地财政依赖具有负向影响,由此反映出分税制改革对地方政府土地财政具有显著的促进作用。在地方政府竞争中,招商引资的竞争方式在短期内对地方土地财政依赖度的影响尚不显著,但通过基础设施建设的竞争愈激烈,地方政府愈加依赖土地财政。
[Abstract]:To clarify the influence mechanism of local government land finance dependence is helpful to alleviate the current situation that local government is highly dependent on land finance. This paper constructs an analytical framework affecting the land financial dependence of local governments from the perspective of economic growth and institutional environment, and uses the provincial data from 2000 to 2013 to build a dynamic panel model for empirical testing. The results show that the dependence of local government on land finance has the characteristics of incentive and inertia in the short term, and has the trend of convergence in the long run. Land finance comes into being in the process of industrialization and urbanization, and economic growth plays a significant role in promoting the dependence of local governments on land finance. Under the background of tax distribution reform, the inequality between financial power and administrative power is the premise of local government relying on land finance. The marketization reform of land transfer system, the competition of local government and the pillar industrial positioning policy of real estate industry play a significant role in promoting the dependence of local government on land finance. Among them, the inequality of financial rights in the first stage has a negative impact on the land finance dependence of the local government in the current period, which reflects that the tax distribution reform plays a significant role in promoting the land finance of the local government. In the competition of local government, the competition mode of attracting investment has no significant influence on the financial dependence of local land in a short period of time, but the more fierce the competition of infrastructure construction, the more dependent the local government is on land finance.
【作者单位】：南京农业大学公共管理学院;新疆农业大学管理学院;
【基金】：国家自然科学基金重点项目(71673140)
【分类号】：F124.1;F812

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