农民企业家涌现:地方财政压力中的新机  

The Emergence of Farmer Entrepreneurs as a Result of Local Fiscal Pressure

作　　者：高文静 鲁建坤 Gao Wenjing;Lu Jiankun(School of Economics,Hangzhou Normal University,Hangzhou;School of Public Finance and Taxation,Zhejiang University of Finance,Hangzhou;Key Research Center of Philosophy and Social Sciences of Zhejiang Province,Institute of Local Finance Research,Hangzhou)

机构地区：[1]杭州师范大学经济学院 [2]浙江财经大学财政税务学院,浙江省哲学社会科学重点研究基地地方财政研究院

出　　处：《经济社会体制比较》2024年第6期59-71,共13页Comparative Economic & Social Systems

基　　金：浙江省自然科学基金探索青年项目“地方财政压力、税源培育与农民创业行为研究”(项目编号:LQ22G030016);国家社会科学基金一般项目“生产网络视角下税务执法标准差异对国内市场统一的影响研究”(项目编号:22BJY246)。

摘　　要：近年来,我国财政体制改革和负面经济冲击加剧了地方财政压力,充分了解财政压力的影响是构建新发展格局的重要课题。文章以取消农业税改革作为地方政府财政压力变化的准自然实验,基于县级数据与全国私营企业调查数据,分析了财政压力对农民创业的影响。研究结果表明:(1)财政压力对农民创业具有促进作用。财政收入冲击程度处于75分位数的县级地区相较于处于25分位数的地区,农民企业家出现的概率大约高3个百分点;(2)取消农业税改革主要促进了农民在工商业领域的创业,缺乏政治关联、能力更低的农民在取消农业税改革后成为企业家的概率提升更大。研究启示我们,地方政府激发创业活力或许是缓解财政压力并开拓自我发展能力的可行路径。In recent years,fiscal reforms and economic shocks have intensified local fiscal pressures in China.Understanding the effects of these pressures is crucial to advancing the new development paradigm.Using the abolition of the agricultural tax reform as a quasi-natural experiment,this study investigates how fiscal pressure influences farmers'entrepreneurship.The findings reveal that:l.Fiscal pressure significantly promotes farmers'entrepreneurship.In counties experiencing fiscal revenue shocks at the 75th percentile,the likelihood of farmers becoming entrepreneurs is approximately 3 percentage points higher than in counties at the 25th percentile.2.The abolition of the agricultural tax reform primarily stimulates farmers'entrepreneurship in industrial and service sectors.Interestingly,farmers with fewer political connections or lower abilities are more likely to transition into entrepreneurship after the reform.These findings suggest that local governments can stimulate entrepreneurial vitality as a strategy to mitigate fiscal pressure and enhance self-sufficiency.Improving public services and fostering a supportive business environment can be viable pathways for addressing fiscal risks and promoting sustainable development.

关 键 词：农业税改革 地方财政压力 营商环境 农民创业 

分 类 号：F81[经济管理—财政学]