财政转移支付对省际间财力不均等的贡献——基于基尼系数的分解

Contributions of Intergovernmental Transfers to Sub-national Fiscal Disparities——Based on the Decomposition of Gini Coefficients

利用分税制改革后1997～2006年31个省级辖区的财政数据,运用Lerman和Yitzhak(i1985)的基尼系数分解方法,测算了转移支付及各具体项目对省际间财力不均等的贡献率。研究结果表明:现行的转移支付不但不能有效发挥平衡地区之间财力差距的作用,反而拉大了省际间的财力差异;税收返还、各种补助以及专项转移支付三种转移支付形式是引致省际间财力不均等的主要因素;旨在调节地区间财力差距的财力性转移支付未能从根本上实现预期的政策意图。

This paper calculates the contribution rate of intergovernmental transfers to overall sub-national fiscal disparities with Gini coefficient,using the budgetary data of 31 provinces from 1997 to 2006.The results indicate that the current intergovernmental transfers are widening inter-provincial fiscal disparities.Of all the intergovernmental fiscal transfers＇ item,tax refund,various allowances and particular transfers＇ item are the primary factors,and financial transfer item aiming at equalizing fiscal capacity cannot reduce disparities.Finally,this paper brings forward the relevant policy about improving equalization effect of the intergovernmental fiscal transfers system.