摘要
关于财政转移支付的传统规范分析认为,纵向配套补助和居民个人收入的增加对地方公共支出的最终影响是完全等价的。但是,众多的经验研究并不支持这一论点。使用近年来我国陆疆、海疆和内陆地区的实际数据分别建立面板数据模型,可以发现,转移支付在我国地方公共支出的众多领域普遍存在着足够可信的"粘蝇纸效应",扭曲性税收是"粘蝇纸效应"产生的一个重要因素。在完善我国转移支付制度体系时,应该充分考虑扭曲性税收对地方公共支出的影响,尽可能提升财政资金的配置与利用效率。
According to the analysis of traditional norms of financial transfer payment,the ultimate impact of the longitudinal subsidy and the increase of individual income on the local public expenditure is precisely equivalent.However,many empirical studies do not support this argument.According to the analysis of panel data model which based on the actual data of China’s Land,sea and inland areas in recent years,we can see that in many fields of local public expenditure in China,there is a widespread credible“the Flypaper effect”in many fields of local public expenditure.And the distorted taxes is a main factor of“the Flypaper effect”.It is very necessary to give full consideration to the impact of distorting tax on local public expenditure,and improve the efficiency of allocation and utilization of financial funds as much as possible.
作者
姜鑫
罗佳
JIANG Xin;LUO Jia(Chongqing Technology and Business University,Chongqing 400067,China)
出处
《西安财经学院学报》
CSSCI
2018年第6期22-29,共8页
Journal of Xi’an University of Finance & Economics
基金
国家社会科学基金项目"财政转移支付制度对边疆基本公共服务均等化效应及对策研究"(14XSH021)
重庆工商大学重大招标项目"成渝经济区城市群基本公共服务均等化的制度效应及其问题研究"(1452030)
