分税制改革、土地财政与粮食生产

Tax Sharing Reform,Land Finance and Grain Production

运用省际面板数据实证检验中国1999~2012年财政分权、土地财政与粮食生产之间的关系。研究结果表明,分税制改革以来,财政分权是土地财政形成的重要诱因,财政分权对土地财政规模膨胀具有显著正面的激励作用。进一步研究表明,土地财政对中国粮食生产具有正向作用,但存在明显的地区效应差异;从粮食主销区来看,土地财政与粮食生产之间表现出明显的负相关关系,而在粮食主产区却表现出明显的正相关关系。

This paper investigates the effects of fiscal decentralization, land finance and grain production using China＇s cross -province panel data set from 1999 through 2011, The empirical re- sults show that fiscal decentralization is an important factor that induce local government to pursue the land finance since the reform of tax - sharing system, fiscal decentralization significantly pro- motes the expansion of local governments＇land finance. Further studies show that the land finance has positive effect on Chinese grain production, but there are significant regional differences, from the view of main grain sales areas, there is a significant negative correlation between the land finance and grain production, and there is a significant positive correlation between the land finance and grain production in the major grain producing areas.