摘要
本文利用1993—2003年中国县级地区的财政数据,借鉴收入分配文献中发展出来的地区子集和收入来源不平等分解法,对县级政府财力差距进行了分析,发现中国县级政府财力差距十分悬殊,且财力不均等存在上升趋势;大部分财力不均等是由组内差异解释的,地区间差距对不均等的贡献相对较小;上级财政转移支付不但没有起到均等县级财力的作用,反而拉大了财力差异,特别是在分税制改革后,转移支付造成了近一半的县级财力差异。
Using fiscal data of more than 2000 counties from 1993 to 2003 in China, this paper studies the fiscal disparities at county level by decomposition technology developed in income distribution literature. The results indicate that there are huge fiscal disparities among regions, which are going up, and more, most fiscal disparities are caused by within-group inequality and between-group differences contribute rather less. Fiscal transfers from upper governments aggravate fiscal disparities at county level, especially after the tax sharing reform, they can explain nearly ahalf of the county-level fiscal disparities.
出处
《统计研究》
CSSCI
北大核心
2007年第11期48-53,共6页
Statistical Research
基金
北京市优秀人才培养项目"财政分权与收入不平等:经验关系及作用机制研究"(20061D0503100309)
全国统计科研重点项目"县级财力差异及相关问题研究"(LX:2006A37)
加拿大IDRC\CIGI中国青年学者贫困研究网络项目"The Inequality of Fiscal Capacity at Countylevelin China"资助。
关键词
财力差距
转移支付
不平等分解
Fiscal disparities
Fiscal transfer
Inequality decomposition