摘要
随着第二代财政联邦主义理论的兴起,形形色色的财政分权指标被构建出来,用于检验财政分权制度激励地方政府的各种假说。然而,1994年之后的分税制可被视为中央与省级政府之间一个涉及多税基、多税种、多税率、多分成率的超高维度分成合约,以至于那些与理论相对契合的收入侧财政分权指标的构建工作都变得极具挑战性。构建这类指标需遵循一些基本原则,现行的各种收入侧分权指标应被慎用。这些指标不仅存在同分母问题,而且还面临严重的结构性问题,即:在全国基本统一的财政分权体制下,这些指标的数值大小内生于各省份的经济规模、发展水平、产业结构以及其他复杂因素中。相对而言,考察省级政府与其下级政府之间的财政分权程度,尤其是某个重要税种的分享安排的激励效应,可能更具理论和现实意义。
With the rise of the second generation of fiscal federalism,various indicators of fiscal decentralization have been constructed to test various hypotheses of the fiscal decentralization to motivate local governments.However,the tax distribution system after 1994 can be regarded as a super-high dimensional sharing contract between the central and provincial governments involving multiple tax base,multiple tax category,multiple tax rate and multiple share rate,so that the construction of income-side decentralization indicators is extremely challenging,even though such indicators are closest to the theory.This paper puts forward some basic principles to construct fiscal decentralization indicators and points out that the current indicators should be used with caution,because they not only have the problem of same denominator,but also have serious structural problem.That is,under the basically unified fiscal decentralization system throughout the country,these indicators are inherent in the economic scale,development level,industrial structure,and other complex factors of each province.It might be more important to study the fiscal decentralization between provincial governments and their subordinate governments,especially the sharing arrangement for an important tax,and its incentive effects.
作者
杨其静
高雄伟
YANG Qijing;GAO Xiongwei(School of Economics,Renmin University of China,Beijing 100872)
出处
《中国人民大学学报》
CSSCI
北大核心
2021年第1期66-80,共15页
Journal of Renmin University of China
基金
教育部重大专项课题“党的创新理论引领贯穿理论经济学知识体系研究”(19JZDZ002)
中国人民大学2020年度“中央高校建设世界一流大学(学科)和特色发展引导专项资金”
关键词
第二代财政联邦主义
财政分权
分税制
财政分权指标
The second generation of fiscal federalism
Fiscal decentralization
The system of tax distribution
Fiscal decentralization indicator
作者简介
杨其静,中国人民大学中国经济改革与发展研究院研究员,中国人民大学经济学院企业与组织理论研究中心教授;高雄伟,中国人民大学经济学院博士研究生(北京100872)
