摘要
文章研究了中国式税收分成激励对地方公共产品配置的影响。基于财政激励逻辑的理论分析,以及利用1997-2011年各省市县级政府税收分成数据与地级市市辖区各类公共产品数据的实证研究,结果表明,税收分成激励会带来"税基增进型"公共产品的配置,而对"非税基增进型"公共产品的配置具有负向或不显著影响。对于理论逻辑的实证检验也证实了税收分成激励的税基增长效应,"税基增进型"公共产品对工业产值增长或房价资本化的效应。本文研究丰富了中国式税收分成激励经济效应的文献,也为地方公共产品配置偏向提供了财政激励视角的新证据。
The article explores the impact of tax-sharing incentives on local public good allocation.Based on a theoretical model with fiscal incentive logic and the empirical tests using the tax-sharing ratio of sub-province governments from 1997 to 2011 and the data of various public goods in prefecture-level municipal districts,the results show that,tax-sharing incentives would increase the allocation of"tax-base enhancing"public goods,but have negative or no significant effects on the allocation of"non tax-base enhancing"public goods.The empirical results support that tax-sharing incentives would boost the tax base growth and"tax-base enhancing"public goods could enhance industrial growth or capitalize house price.The article enriches the literature on the economic effects of Chinese-style tax-sharing incentives,and provides new evidence for the perspective of fiscal incentives on the allocation bias of local public goods.
作者
谢贞发
张佼雨
Xie Zhenfa;Zhang Jiaoyu(不详)
出处
《财政研究》
CSSCI
北大核心
2021年第1期57-73,共17页
Public Finance Research
基金
国家社会科学基金重大项目“基本公共服务均等化建设中的地方财政体制改革研究”(项目批准号:18ZDA096)
关键词
税收分成
财政激励
地方公共产品
Tax-Sharing System
Fiscal Incentive
Local Public Goods
