土地财政、人地城镇化协调与城乡收入差距——基于省级面板数据的实证研究

Land Finance,the Coordinated Development of Urbanization between Population and Land and the UrbanRural Income Gap:An Empirical Study Based on Provincial Panel Simultaneous Equations

财政改革始终内嵌于中国经济改革进程中并发挥了重要作用。通过构建“政绩压力—财政分权”的分析框架,对土地财政的形成机制进行了理论解释,并以2002—2017年省级面板数据为样本,利用联立方程模型,实证检验了土地财政对人地城镇化协调以及城乡收入差距的影响效应。研究发现,“财政压力”和“政绩激励”构成了城镇化进程中地方政府占用土地的根本因素,“土地、财政、政绩”三位一体的模式正好契合了地方官员追求政绩与财政收入的双重目标;土地财政与人地城镇化协调呈现双向互动的影响效应;中部地区对土地财政的依赖度比东部地区更强,并且土地财政对人地城镇化协调发展的抑制效应也更深;人地城镇化的协调发展还受到工业发展与经济发展的正面驱动,并有助于缩小城乡差距。此外,城乡收入差距也受到城市偏向的发展政策以及地区经济开放程度的影响。这对于进一步深化财税制度改革、完善政府绩效考评机制、推进“人口—土地—产业”要素之间的联动发展、构建地区差异化的城乡发展政策体系有一定的借鉴意义。

Fiscal reform has played an important role in the process of China’s economic reform.By constructing an analytical framework of“political achievements pressure-fiscal decentralization”,this paper gives a theoretical explanation to the formation mechanism of land finance.Taking the provincial panel data from 2002 to 2017 as samples,the paper uses simultaneous equation model to empirically test the impact of land finance on the urbanization coordination development between population and land,and the urban-rural income gap.The study found that“financial pressure”and“political achievements incentive”constituted the fundamental factors for local governments to occupy land in the process of urbanization,and the trinity model of“land,finance and political achievements”just fit the dual goals of local officials’pursuit of political achievements and fiscal revenue.The land finance and the urbanization coordination development between population and land show the influence effect of two-way interaction.The dependence of central China on land finance is stronger than that of eastern China,and the inhibition effect of land finance on the curbanization coordination development between population and land is also deeper.The urbanization coordination development between population and land is also positively driven by industrial development and economic development,and helps to reduce the urban-rural gap.In addition,the urbanrural income gap is also affected by urban-friendly development policies and the degree of regional economic openness.It has great significance for further deepening the reform of fiscal and taxation system,improving the government performance evaluation mechanism,promoting the linkage development among“population-land-industry”elements,and constructing the policy systems of urban and rural development with regional differentiation.