转移支付对地方政府行为的影响研究

Study of the Impact of Transfer Payment on Local Governments' Behavior

中央对地方的转移支付会对地方政府支出行为和征税努力产生重要影响。本文构建了一个理论模型和分析框架,分析和考察了不同类型的转移支付对地方政府支出行为和征税努力的影响效应,以及地方政府目标函数的性质、产出函数的性质等因素对这些效应的影响。研究发现:第一,一般转移支付会导致非生产性公共支出的上升幅度可能超过生产性公共支出的上升幅度,这与现有观点和看法相反。第二,不同类型的转移支付对地方政府征税努力会产生不同的作用:一般转移支付会提高地方政府征税努力,用于生产性公共品的专项转移支付会降低地方政府征税努力,而用于非生产性公共品的专项转移支付对征税努力没有影响。第三,不同类型的转移支付对地方政府支出行为会产生相互影响,现有文献对此少有分析。第四,产出在地方政府目标函数中的重要性、实际税率(征税努力)和生产性公共品对产出的重要性等因素会对一般转移支付和专项转移支付的效应大小产生重要影响。因此转移支付规模和结构的确立和调整,应将不同类型转移支付之间的相互影响和作用考虑进去,并且应根据地区的经济状况、经济结构和征税成本等因素去确定对每个地区的转移支付结构和规模。

The behavior of local governments＇ expenditure and effort on tax are often significantly influenced by the system of transfer payment.This paper establishes a theoretical model to analyze how the different type of transfer payment and the nature of output function and local government object function affect the behavior of local governments＇ expenditure and effort on tax.It finds that：Firstly,being contrary to existing standard view,general transfer payment may induce a more increasing amplitude of unproductive public expenditure than that of productive public expenditure.Secondly,different type of transfer payment has different impact on tax effort of local governments.General transfer payment induces local governments to improve tax effort,whereas the special transfer payment used to productive public good will decrease the effort on tax.Thirdly,one type of transfer payment influences another type of transfer payment＇s effects on local governments＇ behavior.Fourthly,the nature of output function and local government object function will influence transfer payment＇s effect on local governments＇ behavior.