垂直财政不对称与收入不平等——基于转移支付依赖的门槛效应分析  

Vertical Fiscal Asymmetry and Income Inequality ——The Threshold Effect of the Financial Transfer Payment Dependence

作　　者：韩一多 付文林[1] HAN Yiduo;FU Wenlin(Shanghai University of Finance and Economics,200082)

机构地区：[1]上海财经大学公共经济与管理学院

出　　处：《财贸经济》2019年第6期40-54,共15页Finance & Trade Economics

基　　金：国家社会科学基金重大招标项目“中国的政府间事权与支出责任划分研究”(16ZDA065);国家自然科学基金项目“转移支付制度与地方财政行为:激励效应与机制重构”(71373150);上海财经大学研究生创新基金“垂直财政不对称、转移支付与收入不平等”(CXJJ-2018-370)。

摘　　要：收入分配不平等是现阶段我国社会的主要矛盾之一。本文实证考察了分税制改革以来政府间纵向财政分配体制对居民收入差距的影响。结果显示,垂直财政不对称提高总体上未起到缩小居民收入分配差距的作用。转移支付依赖度较低时,垂直财政不对称提高有助于降低居民收入不平等;而转移支付依赖度超过某个阈值时,垂直财政不对称提高反而加剧居民收入分配不均衡。在一般性转移支付的门槛效应中,垂直财政不对称提高会降低收入不平等;在专项转移支付的门槛效应中,垂直财政不对称对收入不平等的影响呈现“U型”关系。这意味着政府间财政分配关系改革应合理控制转移支付规模,进一步提高一般性转移支付的比重。The inequality of income distribution is one of the major social contradictions in China at this stage.This paper empirically examines the impact of the intergovernmental vertical financial distribution system on the income gap since the tax sharing reform.The result is as follows:The increase of vertical fiscal asymmetry fails to narrow the income distribution gap on the whole.When the degree of transfer payment dependence is low,the increase of vertical fiscal asymmetry will reduce the income inequality of residents;but when the degree of transfer payment dependence exceeds a certain threshold,the increase of vertical fiscal asymmetry will aggravate the imbalance of residents in income distribution.Under the threshold effect of general transfer payment,the increase of vertical fiscal asymmetry will reduce income inequality;under the threshold effect of special transfer payment,the impact of vertical fiscal asymmetry on income inequality presents a“U-shaped”relationship.This means that in the reform of intergovernmental fiscal allocation relations,we should control transfer payment on a certain scale and raise the proportion of general transfer payment in the future.

关 键 词：垂直财政不对称 转移支付 收入不平等 面板门槛 

分 类 号：F810.4[经济管理—财政学]