论分税制下财政转移支付与地方财政努力差异——基于功能与地区多重分类考察的另类荷兰病分析  

Intergovernmental Fiscal Transfers and the Differences of Local Fiscal Efforts under TSS Reform:Analysis of Alternative Dutch Disease Based on Multiple Classifications of Functions and Regions

作　　者：刘勇政[1] 赵建梅[2] 

机构地区：[1]美国佐治亚州立大学经济系,佐治亚州30303 [2]中央财经大学中国公共财政与政策研究院,北京100081

出　　处：《财经研究》2009年第12期73-83,共11页Journal of Finance and Economics

基　　金：中央财经大学2007年度研究生创新基金(07-Y-020)资助

摘　　要：文章主要研究分税制下政府间转移支付与地区财政努力差异的关系。通过理论模型推导和对转移支付的实证检验发现:中国现行转移支付制度在总体上抑制了地方政府的财政努力。就区域效果而言,转移支付在促进东部发达省份财政努力的同时,抑制了中、西部落后地区的财政努力;就转移支付的功能类型而言,以税收返还为主的条件性转移支付会激励地方政府努力征税,而非条件性转移支付,包括财力性和专项转移支付将不同程度地抑制地方财政努力。这就产生了挤出效应与另类"荷兰病"的问题。The paper explores the relationship between intergovernmental fiscal transfers and the differences of local government fiscal efforts in China under tax-sharing system （TSS） reforms Through the theoretical and empirical analysis, it finds that current fiscal transfer system has an overall negative impact on local governments＇ fiscal efforts. For the regional effects, fiscal transfers have enhanced fiscal effort in eastern provinces, but restrain fiscal efforts in central and western provinces. In terms of different types of fiscal transfers, tax rebate, as conditional fiscal transfer, does play an important role in stimulating local fiscal efforts, while un-eonditional fiscal transfers, including lump sum and ad hoc fiscal transfers, constrain local fiscal efforts to some extent. Therefore, it brings about the issue a- bout the relationship between the crowding-out effect and the alternative Dutch disease.

关 键 词：分税制改革 转移支付 地区财政努力差异 挤出效应 另类“荷兰病” 

分 类 号：F810.45[经济管理—财政学]