地方财政收入目标、要素收入分配与共同富裕  

Local Fiscal Revenue Target,Factor Income Distribution and Common Prosperity

作　　者：申亮 姚卫辉 Shen Liang;Yao Weihui

机构地区：[1]山东财经大学财政税务学院

出　　处：《财政科学》2024年第4期86-100,共15页Fiscal Science

基　　金：山东大学国家治理研究院“新时期我国预算民主化改革的路径及策略研究”(项目编号:23B14)。

摘　　要：财政收入目标约束会显著影响地方政府经济行为。基于地方财政收入目标的视角,本文以2005—2019年我国269个地级市为样本,实证检验了地方财政收入目标约束对要素收入分配格局和居民收入差距的影响及其机理。研究发现,地方财政收入目标以及“层层加码”行为显著扩大了居民收入差距,这种效应在东部地区以及预决算偏离度较高的城市更加明显,而财政赤字削弱了财政收入目标及“层层加码”对收入分配的负面影响。机制检验表明,地方政府会通过提高税收征管努力和扩大生产性投资等方式兑现较高的财政收入目标,造成了宏观税负的上升和资本过度深化,由此恶化了要素收入分配格局,同时扩大了居民收入差距。本文的研究结论为缓解居民收入差距、扎实推进共同富裕提供了一个新的视角。The constraint of fiscal revenue target will significantly affect the economic behavior of local government.Based on the perspective of local fiscal revenue target,this paper empirically tested the influence of local fiscal revenue target constraint on factor income distribution pattern and resident income gap and its mechanism by taking 269 prefecture-level cities in China from 2005 to 2019 as samples.The study found that excessively high revenue targets and local governments'"layer-by-layer"behavior have significantly widened the income gap among residents,and this effect was more obvious in the eastern region and the cities with high deviation degree of budget and final accounts.Fiscal deficit weakened the negative impact of fiscal revenue target constraint on income distribution.The mechanism test shows that local governments will fulfill the higher fiscal revenue target by improving tax collection and management efforts and expanding productive investment,resulting in the rise of macro tax burden and excessive deepening of capital,which worsens the distribution pattern of factor income and widens the income gap of residents.The conclusion of this paper provides a new perspective for alleviating residents'income gap and promoting common prosperity.

关 键 词：地方财政收入目标 要素收入分配 收入差距 共同富裕 

分 类 号：F812.4[经济管理—财政学]