可自我实施的财税制度的理性建构与自发演化:1994年分税制改革及其长期影响

On Rational Construction and Spontaneous Evolution of Self-enforced Fiscal Institutions:A Study on 1994's Reform of Tax-sharing System and Its Long-term Influence

理性建构和自发演化的制度变迁都无法保证好制度能够自我实施。通过理性的顶层设计而建构的先验的好制度可能激励不相容;自发秩序下演化而成的制度虽可满足激励约束,但是却容易陷入坏的制度均衡。中国改革年代的一场重要的制度变迁——1994年分税制改革——提供了可自我实施的好制度的变迁范例。理性建构和自发秩序的互补保证了分税制改革的成功:在短期,理性的顶层设计在提高“两个比重”和服务市场经济的目标下,始终关注新制度对博弈各方的激励相容;在长期,地方竞争催动制度自发演化对既有的分税制安排加以补充,满足了激励约束的动态连续性要求。作为两种具有互补性的制度变迁路径,理性建构和自发秩序共同推动了好的财税制度的自我实施。

Good institutions as the result of institutional change often cannot self-enforce,neither change comes from rational construction nor spontaneous evolution.On the one hand,rational top-level design can construct good institutions a priori,but sometimes they are incentive incompatible.On the other hand,the institutions coming from spontaneous evolution may be bad institutional equilibrium,even if they can satisfy the constraint of incentive compatibility.As an important institutional change after the year of 1978,the reform of tax-sharing system in 1994 provides a paradigm of change of good institutions which can be self-enforced.The rational construction and spontaneous evolution can match each other when they contribute to the success of reform of tax-sharing system.On the premise of fiscal security and market-augmenting,rational top-level design always focuses on incentive compatibility of game players in the short-term.And spontaneous evolution complements formal arrangement of tax-sharing system in the long-term.The latter is the result of competition between local governments which can satisfy incentive compatibility constraints further.As two kinds of complementary paths of institutional change,rational construction and spontaneous order ensure self-enforcement of good institutions together.