财政竞争中地方政府非税收入的空间经济效应分析  

Spatial Economic Effects of Local Government Financing Behavior about Non-Tax Revenue in the Fiscal Competition

作　　者：刘寒波 宋美喆 王贞[2] LIU Hanbo SONG Meizhe WANG Zhen(School of Finance, Hunan University of Finance and Economics, Changsha 410205, Hunan, China School of Finance and Statistics , Hunan University, Changsha 410079 , Hunan , China)

机构地区：[1]湖南财政经济学院财政金融学院,中国湖南长沙410205 [2]湖南大学金融与统计学院,中国湖南长沙410079

出　　处：《经济地理》2017年第10期37-42,115,共7页Economic Geography

基　　金：国家社会科学基金项目(13FJY011);湖南省社会科学基地委托项目(2015年)

摘　　要：非税收入具有一定的灵活性,往往成为地方政府财政竞争的重要方式。通过构建一个财政竞争模型分析了地方政府的非税收筹资行为影响要素流动的空间经济效应,研究发现:(1)地方政府间存在非税收竞争行为,且会显著促进地区经济增长;(2)地方政府的非税收筹资行为不但没有发挥其作为竞争手段在缩小区域经济发展差异中应有的作用,反而因相对落后地区对非税收入的依赖度偏高而起到负作用。The non-tax revenue has certain flexibility, often becomes an important way in local government financial competition. The paper analyzes the financing behavior of local government and its impact on regional economic growth by constructing a fiscal competition model. The spatial economic effects of local government financing behavior about non-tax revenue are mainly investigated. The results indicate local government financing behavior of the non-tax revenue doesn＇t reduce the gap of regional economic development, that isn＇ t working the way it＇s supposed to, but rather reverses this effect for the relatively backward areas has a strong dependence on non-tax revenue.

关 键 词：地方政府 区域经济 财政竞争 非税收入 空间经济效应 

分 类 号：F810.43[经济管理—财政学]