摘要
政府间转移支付的一个重要功能是增强地方政府的财力,满足其提供公共产品的需要。文章运用协整分析和VAR模型对我国政府间转移支付与地方公共支出之间的关系进行了实证考察。结果表明,在控制其他变量的影响后,政府间转移支付与地方公共支出之间存在长期均衡关系,而格兰杰因果检验表明二者是双向因果关系。以上结论意味着转移支付有利于地方财政支出的增加和财政纵向均衡目标的实现等含义。最后,文章给出了相应的政策建议。
One important function of inter - government transfers is to strengthen local government's financial resources, so that it has enough capacity to provide public goods. By applying co - integration and VAR modeling technology, we analyse the relationship between inter - government transfers and local government expenditures empirically. The results show that after accounting for the effects of other variables, there is a long - run equilibrium relationship between transfer payments that are conducive to the increase in local expenditure and the goal of longitudinal balance.
出处
《经济与管理研究》
CSSCI
北大核心
2011年第7期17-23,共7页
Research on Economics and Management
关键词
政府间转移支付
地方公共支出
征税努力
Inter - government Transfers
Local Public Expenditures
Tax Effort