省以下税收分成、转移支付与县域经济增长  

Sub-provincial Tax Sharing, Transfer Payments andCounty Economic Growth

作　　者：鲁玮骏 LU Weijun(Zhejiang University of Finance&Economics,Hangzhou 310018)

机构地区：[1]浙江财经大学,浙江杭州310018

出　　处：《财贸研究》2024年第6期59-75,110,共18页Finance and Trade Research

基　　金：国家社会科学基金重大项目“三期叠加下统筹稳增长、促转型和防风险的积极财政政策提质增效研究”(20&ZD080)的资助。

摘　　要：基于新税收集权假说,利用1999—2009年县域面板数据考察省以下税收分成和转移支付对县域经济增长的影响。理论上,税收再集权与税收分权激励效应是同时存在的,且具有强烈的异质性特征。实证上,县级增值税分成提高1%,县域经济增长率会降低0.167%~0.311%,证明了税收再集权激励效应的存在,省对下转移支付规模提高则会削弱这种效应。东部地区、经济发达地区、财力富裕地区存在税收分权激励效应,西部地区、贫困地区、民族地区和生态功能区存在税收再集权激励效应,省对下转移支付规模提高则会抑制这两种效应。税收再集权对县域经济增长激励效应的主要机制是县级政府提高偏向基础设施建设的生产性公共支出占比和选择偏向高税特征的第三产业结构转型。Based on new taxcentralization hypothesis,this paper examines the joint effects of tax sharing and transfer payment on county’s economic growth using the panel data of counties from 1999 to 2009.Theoretically,the incentive effects of tax decentralization and tax re-centralization exist simultaneously and have strong heterogeneity.Empirically,county economic growth rate will be reduced by 0.167%-0.311%when VAT share increased by 1%,which proves that the existence of the incentive effect of tax re-centralization will weaken this effect if the scale of provincial transfer payment increases.There exists incentive effects of tax decentralization in the eastern regions,the economically developed regions and the wealthy regions,whereas incentive effect of tax re-centralization in the western regions,poor areas,ethnic minority areas and ecological functional areas.The increase in the scale of provincial transfer payments will suppress these two effects.The main mechanism of the incentive effect of tax re-centralization on county economic growth is that the county government increases the proportion of productive public expenditure favoring infrastructure construction and chooses the structural transformation of tertiary industry favoring high tax characteristics.

关 键 词：税收分成 转移支付 税收再集权 县域经济增长 

分 类 号：F812.7[经济管理—财政学]