非税收入、非税竞争与区域经济增长——基于2000—2010年省级空间面板数据的实证研究  

Non-tax Revenue,Non-tax Revenue Competition and Regional Economic Growth

作　　者：童锦治[1] 李星[1] 王佳杰[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《财贸研究》2013年第6期70-77,共8页Finance and Trade Research

基　　金：国家社科基金重大项目"健全公共财政体系研究"(10zd&036)子课题的资助

摘　　要：利用2000—2010年中国大陆省级空间面板数据考察非税收入、非税竞争对于区域经济增长的影响。研究发现,宏观非税收入负担对于区域经济增长影响并不显著,但地区间的非税竞争有利于经济增长,且影响程度超过税收竞争。具体来看,不同类型的非税收入及其空间竞争对于经济增长的影响各不相同,其中:行政事业性收费和专项收入对经济增长影响不显著,但是其空间竞争有利于经济增长;罚没收入、其他收入与预算外收入本身及其空间竞争都阻碍了经济增长;国有土地出让收入及其空间竞争则会显著促进区域经济增长。各类非税收入不同的征收依据与收入性质是造成如此差异化结果的主要原因。Based on provincial data from 2000 to 2010,this paper applies spatial panel analysis to elaborate the impacts of non-tax revenue and non- tax competition on regional economic grow th. As show n in the results,the macro non-tax burden presents limited influence,w hile horizontal non-tax competition promotes economic development,more positively than tax competition. From a specific view,different types of non-tax revenue and their corresponding inter-regional competition affects grow th differently. Administrative and institutional charges,as w ell as earmarked revenue,have no significant impact on promoting grow th,w hile their corresponding competition do. Fines and penalties,other non-tax revenue and extra-budgetary revenue,as w ell as the competition on them,restrain economic development,w hile state-ow ned land remise revenue and corresponding competition stimulate regional grow th. Further analysis reveals that the reason lies in the institutional base and property of various kinds of revenue.

关 键 词：非税收入 非税竞争 经济增长 

分 类 号：F812.43[经济管理—财政学]