摘要
在中国经济转型的过程中,中国式财政分权无疑是最重要的一项制度设计。很多文献从财政分权对我国经济增长的收益和成本的角度进行研究,得出了不尽相同的结论。本文从财政分权带来的市场分割的角度,运用1996-2007年我国分省面板数据,对1994年分税制改革后我国市场分割、财政分权程度及经济增长的关系进行了分析。结果显示,财政分权一方面对东中西部地区的经济增长起到了促进作用,另一方面财政分权带来的市场分割对其积极作用有所削弱,且对东部地区的削弱作用要远大于中西部地区。由于各地区在资源禀赋、政策环境等方面的差异,在同一个激励框架之下,财政分权对东部地区经济增长的促进作用仍大于其对于中西部地区的促进作用。
In the process of economic transformation in China,Chinese-style fiscal decentralization is undoubtedly the most important institution design.A lot of papers have studied the benefits and costs of fiscal decentralization and they obtained different conclusions.In this paper,viewing from market segmentation,we use China’s provincial panel data of 1996-2007 to analyze the relationship between the market segmentation,fiscal decentralization and economic growth after the tax system reform in 1994.The result shows that,on the one hand,fiscal decentralization is accelerating economic growth,on the other hand,the cost of fiscal decentralization,namely market segmentation,has weakened this positive function.And this weakening result in the eastern region is much larger than in the middle and western regions.Due to regional disparities in natural resources conditions,policy environment and so on,fiscal decentralization can play larger positive function on economic growth in the eastern region than in the middle and western regions,even under the same incentive framework.
出处
《经济评论》
CSSCI
北大核心
2010年第5期95-102,111,共9页
Economic Review
