一般性转移支付的规模和比例应提高吗？——基于扭曲税与“粘蝇纸效应”的分析
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| Title | Should the General Purpose Transfers be Strengthened? -An Analysis Based on Distortionary Tax and the Flypaper Effect
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| 作者 | 毛捷 吕冰洋 |
| Author | Mao Jie and Lv Bingyang |
| 作者单位 | 对外经济贸易大学;、中国人民大学财政金融学院 |
| Organization | University of International Business and Economics; Renmin University of China |
| 作者Email | maojie@uibe.edu.cn，zjumilesark@126.com;lby@ruc.edu.cn |
| 中文关键词 | 一般性转移支付 扭曲税 粘蝇纸效应 价格效应 |
| Key Words | General Purpose Transfers; Distortionary Tax; Flypaper Effect; Price Effect |
| 内容提要 | 本文基于扭曲税这一视角，利用2000～2007年中国县级层面数据，对一般性转移支付产生“粘蝇纸效应”的内在机理做了理论分析和实证检验，为解释地方政府支出规模膨胀、改革政府间转移支付制度提供了新的依据。理论研究发现，在一定条件下，征收扭曲税会使一般性转移支付产生“价格效应”，而该效应是造成“粘蝇纸效应”的关键因素。实证分析表明，一般性转移支付主要是通过与扭曲税的共同作用产生了“粘蝇纸效应”，支持了理论研究结论。根据本文研究，我们认为现阶段提高一般性转移支付规模和比例的观点值得商榷，当务之急是要尽快完善地方税收体系和改进间接税税制。 |
| Abstract | From a view of distortionary tax, this paper analyzes theoretically and empirically the internal mechanism for the Flypaper Effect of the general purpose transfers (or unconditional transfers) by using China’s county-level data from 2000 to 2007. Our theoretical research finds that the Flypaper Effect of the general purpose transfers results from the price effect caused by local government’s using distortionary taxes to collect public funds. Under some conditions in which the price effect is strong, the Flypaper Effect will appear once distortionary taxes are used. Our empirical study shows that it is the interaction of the general purpose transfers and distortionary taxes that leads to the Flypaper Effect, which is consistent with the theoretical finding aforementioned. We conclude that it deserves careful thinking whether the scale and percentage of the general purpose transfers should be increased, while it is urgent to reform local tax systems and the indirect tax system. |
| 文章编号 | WP374 |
| 登载时间 | 2012-09-25 |
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