转移支付结构与地方财政效率——基于面板数据的分位数回归分析  

Transfer Payment Structure and Local Government Fiscal Efficiency:Quantile Regression Based on Panel Data

作　　者：吴永求[1] 赵静[1] 

机构地区：[1]重庆大学经济与工商管理学院

出　　处：《财贸经济》2016年第2期28-40,共13页Finance & Trade Economics

基　　金：中央高校基本科研业务费资助"我国劳动税负评价及收入分配效应研究"(CQDXWL-2012-176)

摘　　要：分税制改革以来,税收返还占转移支付的比重逐渐下降;而一般性转移支付和专项转移支付的比重不断上升。用SE-DEA方法计算的结果表明,1995年以来我国财政效率总体上呈下降的趋势。本文从地方政府收入来源的视角研究转移支付结构对地方财政效率的影响。理论和实证研究表明,税收返还的财政资金效率要高于一般性转移支付和专项转移支付,一般性转移支付的资金效率不低于专项转移支付。结合已有文献认为一般性转移支付最具"公平"特征的结论,本文的政策启示是,应减少专项转移支付的比重、提高一般性转移支付或税收返还的比重。After tax-sharing system reform, the proportion of tax refund in fiscal transfer payments has continued to decline, and the proportion of categorical grant and condition grant keeps increasing. The calculation results based on SE-DEA method show that, the financial expenditure efficiency have declined continuously since 1995. This paper studies how transfer payment structure influences 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. Other studies have found that the categorical grant is the fairest policy. So we suggest that the central government should decrease the condition grant and increase the tax refund or categorical grant in transfer payment.

关 键 词：转移支付 财政效率 分位数回归 

分 类 号：F812.2[经济管理—财政学] F812.7