转移支付的财力均等化效应:来源分解及动态演进  

Equalization Effect of Transfer Payment:Source Decomposition and Dynamic Evolution

作　　者：董艳玲 李华[1] DONG YanLing;LI Hua(Shandong University,Jinan 250100)

机构地区：[1]山东大学经济学院,山东济南250100

出　　处：《财贸研究》2022年第3期51-64,共14页Finance and Trade Research

基　　金：国家自然科学基金项目“相对贫困的财税治理研究”(72073081);国家社会科学基金重大项目“解决相对贫困的扶志扶智长效机制研究”(20&ZD169)。

摘　　要：基于1995—2018年省际面板数据,使用Dagum基尼系数及其分解和Kernel密度估计探究分税制改革以来转移支付的财力均等化效果,并深入到差异来源及分布动态的影响层面。研究发现:转移支付总体上提升了地方政府的财力均等化程度,但其效果具有区域异质性,在东部、中部及东北地区的财力均衡效果较好,而在西部地区加剧了内部的财力不平等;转移支付显著降低了区域间差异对财力不平等的贡献,提高了区域内差异和超变密度在总差异中的比重;转移支付在改善各省份财力水平的同时加剧了内部多极化效应,对财力分布的影响也存在区域差别。Based on the inter-provincial panel data from 1995 to 2018,this article explores the equalization effect of China’s transfer payment and deeps into differences sources and distribution dynamics since the tax reform,using the Dagum Gini coefficient and Kernel density estimation.The results show that the transfer payment has improved the equalization level of local government’s financial resources as a whole.The equalization effect of transfer payment has regional heterogeneity.The eastern,central,and northeastern regions have achieved better financial balance effects,while the western region has increased the financial inequality.Transfer payment has significantly reduced the contribution of inter-regional differences and increased the proportion of intra-regional differences and hypervariable density.The transfer payment has improved financial level of various provinces and cities and intensified internal multi-polarization effect.It has had also regional heterogeneity in the impact of financial distribution.

关 键 词：转移支付 财力均等化 地方政府财力 

分 类 号：F812[经济管理—财政学]