本文選題：經(jīng)濟(jì)發(fā)展指數(shù) + 地方財(cái)政競爭��； 參考：《財(cái)政研究》2017年07期

【摘要】：地方政府間競爭無效率已經(jīng)引起學(xué)術(shù)界的高度關(guān)注,但以往的研究多從經(jīng)濟(jì)增長角度進(jìn)行研究,對(duì)競爭效率狀況的判斷未必可靠。公共財(cái)政支出對(duì)經(jīng)濟(jì)具有全面作用,不僅對(duì)全要素生產(chǎn)率具有重要作用,對(duì)于經(jīng)濟(jì)穩(wěn)定以及社會(huì)福利具有同等重要的作用。本文構(gòu)建經(jīng)濟(jì)發(fā)展指數(shù)為標(biāo)桿,反映公共財(cái)政支出對(duì)經(jīng)濟(jì)社會(huì)的綜合影響。然后對(duì)地方政府公共支出競爭和經(jīng)濟(jì)發(fā)展指數(shù)間的關(guān)系進(jìn)行實(shí)證分析,影響為正的為有效率、影響為負(fù)的為無效率。實(shí)證結(jié)果表明地方政府間的公共支出競爭效率存在倒"U"型的非線性趨勢(shì),適度的競爭能夠產(chǎn)生效率,而過度的競爭會(huì)造成效率損失。實(shí)證結(jié)果還表明,公共財(cái)政制度的負(fù)向激勵(lì)導(dǎo)致了地方政府過度競爭行為。進(jìn)一步完善分稅制財(cái)政體制是治本之策。
[Abstract]:The inefficiency of competition among local governments has attracted great attention in academic circles, but previous studies have been mostly carried out from the angle of economic growth, and the judgment of competition efficiency is not reliable. Public expenditure has a comprehensive effect on the economy, not only on the total factor productivity, but also on economic stability and social welfare. This paper constructs the economic development index as a benchmark to reflect the comprehensive influence of public finance expenditure on economy and society. Then the relationship between the local government public expenditure competition and the economic development index is empirically analyzed. The effect is positive for efficiency and negative for non-efficiency. The empirical results show that the competitive efficiency of public expenditure among local governments has a non-linear trend of inverted "U" type, moderate competition can produce efficiency, and excessive competition will result in efficiency loss. The empirical results also show that the negative incentives of public finance system lead to excessive competitive behavior of local governments. Further improvement of the financial system of tax sharing is the solution to the root of the problem.
【作者單位】： 武漢大學(xué)經(jīng)濟(jì)與管理學(xué)院;湖南商學(xué)院財(cái)政金融學(xué)院;
【基金】：教育部重大課題“我國公共財(cái)政風(fēng)險(xiǎn)評(píng)估及防范對(duì)策研究”(10JZD0023) 湖北省地方稅收研究中心科研項(xiàng)目“稅收競爭效率研究”(sszx201601)資助
【分類號(hào)】：F812.7

【參考文獻(xiàn)】

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本文編號(hào)：1982667