“压力型”财政激励与县域城市扩张——来自取消农业税改革的准自然实验  

Local Fiscal Pressureand County-Level Urban Spatial Expansion——From A Quasi-Natural Experiment of Abolition of Agricultural Tax Reform

作　　者：白秀叶 朱宇 刘清春[2] 詹铭峰 BAI Xiuye;ZHU Yu;LIU Qingchun;ZHAN Mingfeng(Hefei University of Technology;Shandong University of Finance and Economics,250002;Capital University of Economicsand Business,100070)

机构地区：[1]合肥工业大学经济学院 [2]山东财经大学经济学院,250002 [3]首都经济贸易大学统计学院,100070

出　　处：《制度经济学研究》2024年第3期181-210,共30页Research on Institutional Economics

基　　金：安徽省自然科学基金青年项目“区域污染协同治理与制造业绿色转型:基于长三角区域大气污染防止协作机制的研究”(2408085QG224);合肥工业大学青年教师科研创新启动专项A项目“环境规制影响企业进入的效应分析、机制识别与政策优化研究”(JZ2023HGQA0084);合肥工业大学学术新人提升计划A项目“外部性视角下环境集权的环境治理效应研究”(JZ2023HGTA0206);首都经济贸易大学北京市属高校基本科研业务费专项资金(XRZ2023077)的资助

摘　　要：文章以2006年全国取消农业税作为地方政府财政压力变化的准自然实验,基于校准后的全球夜间灯光影像界定中国的县域城市面积,运用强度双重差分法实证检验地方政府的财政压力对县域城市扩张的影响。研究结果表明,取消农业税后,受到财政冲击更大的县,县域城市范围扩张更快。从动态效果来看,财政压力对城市扩张的正向影响效果随着时间的推移逐渐增强。机制研究表明,县级政府在损失了农业税基而服务业基础薄弱的前提下存在工业增长偏好。具体而言,县级政府通过做大在位的工业企业和招商引资吸引新企业两种途径增加工业用地出让,由此产生了扩展城市空间的结果。进一步研究证实,地方政府在财政压力下快速扩展城市空间的做法显著降低了城市土地利用效率,不利于实现城市土地的集约化利用目标。本研究对于经济高质量发展阶段推进以县城为载体的新型城镇化建设具有一定借鉴意义。Identifying the relationship between local fiscal pressure and urban spatial expansion is an important question in new urbanization construction.Based on the data of urbanized area extracted from the calibrated global nighttime light image,this paper examines how the county governments switch to urban spatial expansion under an exogenous fiscal shock of abolition of agricultural tax in 2005 nationally.The empirical results show that,urbanized area of counties with higher fiscal pressure exponds mort rapidly in an outward direction.On the dynamic trends of the impact,the positive urban spatial expansion impacts driven by local fiscal pressure are greater year by year after the reform.The influence mechanism test shows that county governments switched to operate city by selling more industrial lands when they lost the important agricultural tax with a weak foundation of service sector.County governments could sell more industrial lands to expand the city by both boosting the incumbent firms to expand their sizes and attracting new businesses.Further analysis shows that,rapid urban spatial expansion driven by the fiscal pressure of county government causes low-efficiency urban land use and is harmful to the goal of intensive land use.This paper can exert certain guidance for urban spatial expansion of small cities under the new era of high-quality economic development.

关 键 词：取消农业税改革 财政压力 县域城市扩张 

分 类 号：F291.1[经济管理—国民经济]