After revenue-sharing system reform,the proportion of tax refund in fiscal transfer payments continued to decline,and the proportion of categorical grant and condition grant increased.The calculation results used SE-D...After revenue-sharing system reform,the proportion of tax refund in fiscal transfer payments continued to decline,and the proportion of categorical grant and condition grant increased.The calculation results used SE-DEA method show that,the financial expenditure efficiency declined continuously from 1995.The paper studies how transfer payment structure effect fiscal efficiency from the perspective of local financial revenue structure.The theoretical and empirical studies indicate that,the tax refund is the most effective policy and the categorical grant is more efficient than condition grant.Because the categorical grant is the fairest policy,we suggest the central government should decrease the condition grant,and increase the tax refund or categorical grant in transfer payment.展开更多
In this present-day global pandemic that has not been completely resolved,health is a major concern among people,and correspondingly,people are demanding higher standards for public health products and services provid...In this present-day global pandemic that has not been completely resolved,health is a major concern among people,and correspondingly,people are demanding higher standards for public health products and services provided by the government.In this paper,we measure the technical efficiency of public health expenditure in each province by using the data envelopment analysis(DEA)model,and examine the impact of decentralization on the efficiency of public health expenditure under the fiscal decentralization system using the panel data from 31 provinces from 2012-2019 in a panel model subject to fixed effects.展开更多
基金supported by the major project of China National Social Science Foundation No.15AZD022.
文摘After revenue-sharing system reform,the proportion of tax refund in fiscal transfer payments continued to decline,and the proportion of categorical grant and condition grant increased.The calculation results used SE-DEA method show that,the financial expenditure efficiency declined continuously from 1995.The paper studies how transfer payment structure effect fiscal efficiency from the perspective of local financial revenue structure.The theoretical and empirical studies indicate that,the tax refund is the most effective policy and the categorical grant is more efficient than condition grant.Because the categorical grant is the fairest policy,we suggest the central government should decrease the condition grant,and increase the tax refund or categorical grant in transfer payment.
基金supported by the Foshan Social Science Planning Project in 2022,based on“How to Improve the Enterprise Service System and Promote the Reform of the Foshan Business Enabling Environmental System”(Project Number:2022-ZDA01)Foshan Social Science Planning Major Project in 2022,Foshan Social Science Federation,2022(5)the Student Academic Foundation of Foshan University in 2022,based on“Cultivating a Refreshing‘Soft Environment’to Build‘Hard Power’for Development:A Study on the Influencing Factors and Enhancement of Business Environment in Foshan Oriented on Entrepreneurial Satisfaction”(Project Number:xsjj202214zsa02),Communist Youth League Foshan University Committee,2022(6).
文摘In this present-day global pandemic that has not been completely resolved,health is a major concern among people,and correspondingly,people are demanding higher standards for public health products and services provided by the government.In this paper,we measure the technical efficiency of public health expenditure in each province by using the data envelopment analysis(DEA)model,and examine the impact of decentralization on the efficiency of public health expenditure under the fiscal decentralization system using the panel data from 31 provinces from 2012-2019 in a panel model subject to fixed effects.
