地方财政竞争无效率的实证分析  

An Empirical Analysis on the Inefficient Local Fiscal Competition

作　　者：吴俊培[1] 艾莹莹[1] 龚旻[2] 

机构地区：[1]武汉大学经济与管理学院 [2]湖南商学院财政金融学院

出　　处：《财政研究》2017年第7期89-101,共13页Public Finance Research

基　　金：教育部重大课题"我国公共财政风险评估及防范对策研究"(10JZD0023);湖北省地方税收研究中心科研项目"税收竞争效率研究"(sszx201601)资助

摘　　要：地方政府间竞争无效率已经引起学术界的高度关注,但以往的研究多从经济增长角度进行研究,对竞争效率状况的判断未必可靠。公共财政支出对经济具有全面作用,不仅对全要素生产率具有重要作用,对于经济稳定以及社会福利具有同等重要的作用。本文构建经济发展指数为标杆,反映公共财政支出对经济社会的综合影响。然后对地方政府公共支出竞争和经济发展指数间的关系进行实证分析,影响为正的为有效率、影响为负的为无效率。实证结果表明地方政府间的公共支出竞争效率存在倒"U"型的非线性趋势,适度的竞争能够产生效率,而过度的竞争会造成效率损失。实证结果还表明,公共财政制度的负向激励导致了地方政府过度竞争行为。进一步完善分税制财政体制是治本之策。The inefficient competition among local governments has aroused great academic concern. However, previous studies have been carried on from the perspective of economic growth, and the judgment of competition efficiency is not reliable. Public expenditure has a comprehensive effect on the economy, not only on the total factor productivity but also on economic stability and social welfare. This paper constructs the economic development index as the benchmark, which reflects the comprehensive influence of public expenditure on economy and society. And then we make an empirical analysis on the relationship between public expenditure competition among local governments and economic development index. The empirical results show that there is a non-linear trend of U-type in the efficiency of public expenditure competition among local governments, in which moderate competition can improve efficiency while excessive competition can cause the loss of efficiency and the negative incentives of the public finance system lead to excessive competition. Thus a permanent cure is to further improve the tax sharing system.

关 键 词：经济发展指数 地方财政竞争 竞争效率评估 完善财政制度 

分 类 号：F812.2[经济管理—财政学]