地级政府间财政收入差距研究  

A Research of the Fiscal Disparities across the Prefecture-level Regions in China

作　　者：杨良松[1] 

机构地区：[1]西南财经大学财政税务学院

出　　处：《税务研究》2016年第9期50-55,共6页

基　　金：西南财经大学青年教师成长项目"转移支付对中国地方财政供养人员规模的影响及差异研究"(项目编号:JBK160104)的资助

摘　　要：本文基于2000-2013年地级数据测量了地区之间在财政收入上的差距,并分析了税收收入与非税收入,税收中的国内增值税、营业税、企业所得税、个人所得税与其他税种的地区间差距。发现,(1)地区间财政收入差距在2007年之前逐年上升,而后逐年降低,但均显著高于人均GDP与财政支出。税收的地区间差异显著高于非税收入,且个人所得税与企业所得税的地区间差异大于其他税种。从收入来源看,非税收入、营业税与其他税收的比重较高,对于财政总收入的不平等贡献最大。(2)对财政收入的泰尔指数分解表明,财政总收入的差异中80%来自东、中、西部地区的区内差异,且东部与西部的区内差异较大。(3)财政总收入的差异中60%来自省内差异,广东与内蒙古等地的省内差异较大,而吉林与江西等地的省内差异较小。This paper employs the prefecture-level data （2000-2013） to measure fiscal disparities across the prefectures in China. The paper investigates their differences in fiscal revenue, tax revenue, non-tax revenue, value added tax, business tax, corporate income tax, individual tax and other taxes. On the one hand, Gini index indicates that the difference in fiscal revenue is much larger than difference in GDP per capita and public expenditures; and the disparity in tax revenue is higher than non- tax revenue. On the other hand, the decomposition of MLD index demonstrates that most fiscal disparities come from within group inequality, which also means that between-group difference contributes rather less to total inequality. For instance, within-region inequality contributes 80% to total inequality, and within-province inequality accounts for 60% of total inequality.

关 键 词：财政收入差距 不平等分解 地级数据 

分 类 号：F812.41[经济管理—财政学]