分税制背景下中国居民主观幸福感研究——基于DID和Ordered Probit分析方法  

Study on Tax Distribution System and Sense of Subjective Well-being of Our Residents——Based on the Difference in Difference and Ordered Probit Analysis Method

作　　者：杨志安[1] 汤旖璆[1] 姚明明[1] 

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《贵州财经大学学报》2015年第1期1-12,共12页Journal of Guizhou University of Finance and Economics

摘　　要：利用1990年与2007年世界价值观调查数据,使用倍差法和Ordered Probit政策分析方法,研究分税制改革在宏观方面对中国居民主观幸福感的影响并进行政策评价。研究发现,由于分税制改革的不彻底性,整体上扭曲了中国居民主观幸福感。分税制背景下中国地方政府的财政努力程度、转移支付力度均对居民主观幸福感产生负效应,而改善民生性支出对居民主观幸福感存在显著的正效应。由此,提出调整转移性支付结构、实施扁平化财政制度、贯彻彻底而全面的经济性分权、构建和完善民生性财政等措施。In this paper, we use the data of year 1990 and year 2007 World Values Survey and the tools of DID and Ordered Probit to evaluate the impact of tax distribution reform on Chinese residents＇ subjective well - being in the macroscopic aspect, and make some policy evaluations. Through the research we find that perhaps due to the incomplete tax system reform, Chinese residents＇ subjective well - being has been distorted. Specifically, both of local government fiscal efforts and transfer payments have negative effects on residents＇ subjective well - being, while the people＇ s livelihood expenditure have significant positive effect on it under the system of tax distribution. Therefore, we suggest to adjust the structure of transfer payments, implement flat fiscal system, carry out thorough and comprehensive economic decentralization, build and improve the people＇ s livelihood finance.

关 键 词：分税制改革 居民主观幸福感 财政努力程度 转移支付 民生性支出 

分 类 号：F812.7[经济管理—财政学]