摘要
效率 (地方理财积极性的高低 )与公平 (省际间财政收入或支出的均等化 )是决定我国财政体制改革最为重要的两个经济变量。本文从这两方面对分税制的绩效进行了实证研究。结果表明 :分税制明显地提高了地方理财的积极性 ,但高收入地区较低收入地区更明显 ;尽管分税制下政府间转移支付的再分配机制促进了地区间财政收入与支出的均等化 ,但未能抵消再分配前省际间差距扩大的趋势 ;综而论之 ,分税制在效率上的增进在一定程度上讲是以公平的牺牲为代价的。
Efficiency (measured by local governments activity in collecting taxes) and Equity (measured by per capita revenues among provinces), these two economic factors, have been taking great effects on the reform of China's fiscal system. From the efficient and equity perspective, a positive study on the performance of tax federalism was made in this paper. It shows: After the reform in 1993, Local governments are more active in collecting taxes than before, although the changes are more obvious for the rich provinces than the poor ones. And the redistribution mechanisms, all kinds of intergovernmental transfers in tax federalism, have been reducing the degree of the equality, but the disparity is still expanding. Sum up briefly, the loss of the equity is the price to improve the efficiency.
出处
《中央财政金融学院学报》
CSSCI
2000年第10期14-18,共5页
Journal of Central University of Finance & Economics
