钱多一定改善民生吗——基于税收分享视角

Will A Mass of Money Definitely Improve People’s Livelihood——From the Perspective of Tax Sharing

基于2010-2018年地级市面板数据,检验和分析了税收分享对地方教育、医疗以及交通公共服务供给的影响。结果显示,税收分享比例提升对地方交通公共服务的供给具有激励作用,而对教育和医疗公共服务的供给具有负向影响。通过异质性分析发现,税收分享对三种公共服务供给的影响在南北方地区以及不同市场化水平和财政压力的地区具有一定的差异。进一步分析发现,实施撤县设区改革有助于改善税收分享对地方医疗公共服务的供给激励。

Based on the panel data of prefecture level cities from 2010 to 2018, this paper tested and analyzed the impact of tax sharing on the supplies of local education, medical treatment and transportation public services. The results showed that the increase of tax sharing proportion had an incentive effect on the supply of local transportation public services, while it had a negative impact on the supplies of education and medical public services. Heterogeneity analysis showed that, above mentioned effect of tax sharing differed in different regions, as well as the regions with various marketization levels and financial pressure.Further analysis found that the implementation of the reform of city-county merger has helped to improve the incentive effect of tax sharing on local medical public services.