省内转移支付对县际财力均等化效应的影响：基于H省的实证分析

An Empirical Analysis of the Equalization Effects of Fiscal Transfers on County-level Fiscal Disparities in H Province

通过基尼系数及其分解,对H省2001-2011年县际财力差异进行分析发现:首先,虽然转移支付整体和单项除税收返还之外都降低了县际财力基尼系数,但基尼系数分解显示只有一般性转移支付起到了逆向调节收入的均等化作用,而本级财政收入、税收返还和专项转移支付都起到了非均等化作用;其次,一般性转移支付的均等化作用有限,无法纠正转移支付整体上的非均等化作用;第三,最应具有均等化作用的均衡性转移支付未发现明显优于其他一般性转移支付的均等化作用;第四,税收返还的非均等化作用非常有限,但专项转移支付由于其规模急剧扩大,非均等化作用明显。

This study employs the method of Gini-coefficient decomposition to measure the equalization effects of provinciallocal fiscal transfers on county-level jurisdictions in H Province between 2001-2011.We find that both total and different components of fiscal transfers except tax rebates have lowered the Gini-coefficient of county-level jurisdiction revenue distribution.However,the decomposition of the Gini-coefficient shows that only the general-purpose transfers have an equalization effect,but budgetary revenues,tax rebates and specific-purpose(earmarked)transfers all have exhibited antiequalization effects.In addition,the size of the general-purpose transfers' equalization effect is too limited to offset the overall anti-equalization effect of total fiscal transfers.It is also found that the equalization transfers have not shown stronger equalization effects than other general-purpose transfers;tax rebates' anti-equalization effect is limited,but specific-purpose transfers' anti-equalization effect is significant due to its rapid growth.