省级财政转移支付对下级政府财政努力产生了积极影响吗——基于广东的证据

Do Provincial Transfer Payments Have Positive Effects on Lower Level Governments' Fiscal Efforts: Evidence from Guangdong Province

以广东省为研究对象,考察广东省财政转移支付对下级政府财政努力的影响。实证研究表明:省级财政转移支付整体对下级政府财政努力产生负向影响;一般性转移支付虽产生正向激励作用,但是效果并不显著;税收返还降低了下级政府的财政努力;专项转移支付虽产生了正向激励作用,但其强度远低于税收返还的抑制效果。

Taking Guangdong as the research object,the paper tries to find out the effect of provincial transfer payments on lower level governments' fiscal efforts. The empirical study shows that: total transfer payments bring negative impacts on the fiscal effort of lower level governments in Guangdong; general transfer payments,although generating a positively incentive effect,have an insignificant effect; tax rebates reduce the fiscal effort of lower level governments; special transfer payments have a positive effect which is significant,but its effect is far lower than the inhibitory effect of tax rebates.