税收分成、地方财政自给与经济增长——基于地级城市的经验证据

Tax-sharing, Local Fiscal Self-sufficiency and Economic Growth——Empirical Evidence From the Panel Data of Prefecture-level Cities

文章基于我国地级城市面板数据,通过量化省对地级市政府税收分成的变化指标,将样本分成发达地区、中等地区和欠发达地区,实证检验了税收集权对地方政府财政收入与支出规模、地方财政自给及经济增长产生的影响效应.结果表明:税收集权对地方财政状况的影响途径存在明显差异,不同经济发展水平的地区应对税收集权的方法不一,税收集权减少了欠发达地区的整体福利水平;对于发达地区而言,其拥有充足的经济手段发展本地经济以维持原有财政支出,因此,税收集权的影响不显著。

Based on panel data of prefecture-level cities in China,by quantified the change index of province's tax share to the prefecture-level and city-level government,this paper divides the sample into developed region,moderately developed region and undeveloped region, the empirical tested the impact of tax centralization on local government revenue and expenditure scale, local financial self-sufficiency and economic growth.The results show that there are obvious differences in the ways of tax centralization to influence the local financial situation. Regions with different levels of economic development had different ways to deal with tax centralization. Tax centralization reduced the overall welfare level of underdeveloped regions;To developed regions, they had sufficient economic means to develop local economy and maintain the original fiscal expenditure.Therefore, the influence of tax centralization were not significant.