被动之举还是主动为之——基于纵向财政不平衡与地区竞争对土地财政依赖影响的再解释被引量：10

Is it Passive or Active——Reinterpretation based on the Impact of Vertical Fiscal Imbalance and Regional Competition on Land Financial Dependence

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摘要文章在系统诠释了纵向财政不平衡和地区竞争作用于地方政府土地财政依赖的逻辑机理基础上,利用2007—2017年中国大陆277个地级及以上城市面板数据,实证考察了纵向财政不平衡和地区竞争对土地财政依赖的影响。研究发现,纵向财政不平衡和引资竞争(FDI竞争)均显著促进了地方政府的土地财政依赖,同时,地区间的标尺竞争还使地方政府在土地财政行为上展现出明显的策略模仿,土地财政依赖呈显著空间溢出效应。异质性分析发现,纵向财政不平衡的影响效应在中、西部区域和非省会及副省级城市更加明显,引资竞争的影响效应主要在东北地区更为突出。土地财政依赖的空间溢出效应在东、中部区域和非省会及副省级城市的作用强度更高。本文的研究对于进一步推进财税体制和土地制度深化改革、优化政绩考核评价体系、转变政府职能、助力政府治理体系和治理能力现代化具有重要借鉴意义。 On the basis of systematic interpreting the logical mechanism of vertical fiscal imbalance and regional competition on local government’s land financial dependence,this paper empirically investigates the impact of vertical fiscal imbalance and regional competition on land financial dependence by using the panel data of 277 cities at prefecture level and above in China's Mainland from 2007 to 2017.The research shows that both vertical fiscal imbalance and FDI competition can obviously promote the local government’s land financial dependence.At the same time,the scale competition between regions also makes the local government show obvious strategy imitation in land financial behavior,and the land financial dependence has a significant spatial spillover effect.Heterogeneity analysis shows that the effect of vertical financial imbalance is more obvious in Central and Western China and non-provincial capitals and sub-provincial cities,and the effect of investment competition is more prominent mainly in Northeast China.The spatial spillover effect of land financial dependence is stronger in Eastern and Central regions and non-provincial capitals and sub-provincial cities.The research in this paper enriches the literature on the institutional causes of land financial dependence,and has important reference significance for further promoting the deepening reform of fiscal and taxation system and land system,optimizing the performance evaluation system,transforming government functions,and helping the modernization of government governance system and governance capacity.

作者辛冲冲徐婷周菲 Xin Chong-chong;Xu Ting;Zhou Fei

机构地区中国社会科学院财经战略研究院文华学院经济管理学部中南财经政法大学财政税务学院

出处《经济学家》 CSSCI 北大核心 2021年第4期30-40,共11页 Economist

基金国家社会科学基金项目“促进京津冀协同创新的地方政府间财政策略性互动机制研究”(17BJY162)

关键词纵向财政不平衡 FDI竞争空间溢出效应土地财政依赖 Vertical Fiscal Imbalance FDI Competition Spatial Spillover Effect Land Financial Dependence

分类号 F812 [经济管理—财政学] F301.2 [经济管理—产业经济]

作者简介辛冲冲,中国社会科学院财经战略研究院博士后;通讯作者:徐婷,文华学院经济管理学部讲师;周菲,中南财经政法大学财政税务学院博士研究生。