一般性转移支付-毛捷吕冰洋201北京大学经济学院.DOC

查询密码：7973 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 毛 捷 吕冰洋 Should the General Purpose Transfers be Strengthened? An Analysis Based on Distortionary Tax and the Flypaper Effect Mao Jie (School of International Trade and Economics, University of International Business and Economics) Lv Bingyang (China Financial Policy Research Center, Renmin University of China; The School of Finance, Renmin University of China) 作者简介： 1. 毛 捷，对外经济贸易大学国际经济贸易学院，讲师。通讯地址：北京市朝阳区惠新东街10号对外经贸大学国际经贸学院博学楼11层106信箱，100029。E-mail：zjumilesark@126.com（或maoj@）。电话 2. 吕冰洋，中国财政金融政策研究中心，中国人民大学财政金融学院，教授。E-mail：lby@。 国家自然科学基金项目“中国政府间转移支付的效应研究：理论、实证分析与政策含义”（批准号：7100305971073161）；教育部新世纪优秀人才项目“财政收支扩张与经济失衡之间的关系研究”。 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 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。 关键词：一般性转移支付；扭曲税；粘蝇纸效应；价格效应 Should the General Purpose Transfers be Strengthened? An Analysis Based on Distortionary Tax and the Flypaper Effect 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