地方财政能力与营商环境的均衡路径依赖——理论解释与经验证据  

Balanced Path Dependence of Local Fiscal Capacity and Business Environment:Theoretical Explanation and Empirical Evidence

作　　者：陶东杰 李成 张青[1] Tao Dongjie;Li Cheng;Zhang Qing

机构地区：[1]湖北经济学院财政与公共管理学院 [2]上海财经大学高等研究院

出　　处：《财政科学》2022年第4期43-57,共15页Fiscal Science

基　　金：国家自然科学基金青年项目“营商环境、地方政府税收努力与企业实际税率:效应、机制与政策”(72103056);湖北经济学院旗舰培育项目“优化营商环境的理论与实践”(PYQJ202001)。

摘　　要：文章构建了一个理论模型,探讨地方财政能力与营商环境之间的关系。理论模型分析表明,地方财政能力与营商环境之间存在正向反馈效应,形成了均衡路径依赖,即财政体制重大变革所决定的地方财政能力水平一旦形成,会对营商环境造成长期影响。利用省级面板数据联立方程模型进行回归分析证实了地方财政能力与营商环境之间的相互促进作用。文章结论为从财政体制改革的视角优化地区营商环境提供了政策启示。This article constructed a theoretical model to explore the interaction mechanism between local fiscal capacity and business environment.Theoretical model analysis shows that local fiscal capacity and business environment promote each other,and the result of dynamic equilibrium is that the initial local fiscal capacity will have a long-term impact on the future business environment and fiscal capacity,that is,balanced path dependence.This paper uses the provincial panel data simultaneous equation model to conduct regression analysis to confirm the mutual promotion between local fiscal capacity and business environment.The conclusion of this article provides policy inspiration for optimizing the business environment from the perspective of fiscal system reform.

关 键 词：财政能力 官员行为 营商环境 均衡路径依赖 

分 类 号：F812[经济管理—财政学]