共同富裕背景下财政分权对城乡收入差距的影响——基于调节效应与门槛效应的实证检验

The impact of fiscal decentralization on urban-rural income gap in the context of common prosperity--An empirical test based on moderating effect and threshold effect

基于2009—2020年中国30个省份(港澳台地区及西藏除外)的面板数据,构建空间计量模型、调节效应模型和门槛效应模型,实证分析财政分权对城乡收入差距的影响机制,并进一步分析财政支出偏向在财政分权对城乡收入差距影响中的调节作用,以及城镇化率和经济发展水平在财政分权对城乡收入差距影响中的门槛效应,得出以下结论:财政分权对本地区的城乡收入差距具有显著的抑制作用,且会对邻近地区产生正向的空间溢出效应,该效应在东部地区尤为明显;在财政支出偏向水平较高的地区,财政支出分权不利于缩小城乡收入差距;城镇化率和经济发展水平在财政分权对城乡收入差距的影响中具有双重门槛效应。据此,应进一步完善财政收支分配、推进财政协同合作、健全财政政策体系等,以期缩小城乡收入差距、实现共同富裕。

Based on the panel data of 30 provinces in China(excluding Hong Kong,Macao,Taiwan and Tibet)from 2009 to 2020,this paper constructs the spatial econometric model,moderating effect model and threshold effect model,so as to empirically analyze the impact mechanism of fiscal decentralization on the urban-rural income gap,the moderating effect of fiscal expenditure bias in the impact of fiscal decentralization on the urban-rural income gap,as well as the threshold effect of urbanization rate and economic development in the impact of fiscal decentralization on urban-rural income disparity.The following conclusions are drawn.Firstly,fiscal decentralization has a significant inhibitory effect on the urban-rural income gap in the region,and has a positive spatial spillover effect on neighboring regions.This effect is particularly evident in the eastern region.Secondly,in areas with a higher level of fiscal expenditure bias,the decentralization of fiscal expenditure is not conducive to narrowing the urban-rural income gap.Thirdly,urbanization rate and economic development level have a double threshold effect in the impact of fiscal decentralization on urban-rural income gap.Accordingly,it is necessary to further improve the allocation of fiscal revenue and expenditure,promote fiscal coordination and cooperation,and improve the fiscal policy system in order to narrow urban-rural income gap and achieve common prosperity.