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行政分权、财政收支与城乡收入差距——来自湖北省“扩权强县”改革的历史证据 被引量:1

Administrative Decentralization, Fiscal Revenue and Expenditure and Income Gap between Urban and Rural Areas——Historical Evidence from the Reform of "Expanding Power and Strengthening County" in Hubei Province
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摘要 扩大县政府自主权可以激发县域经济活力,能够影响到农民收入,这为解决城乡收入差距问题提供了一种新思路。本文从财政收支角度出发,基于湖北省2001-2012年86个县的面板数据,使用双重差分法来探讨扩权强县改革对城乡收入差距的影响。结果表明:扩权强县改革扩大了城乡收入差距,主要是提高了城镇居民收入但对农村居民收入影响不显著。进一步机制分析发现,扩权强县改革激发了县级政府的税收努力却减少了税收投入,这主要是县政府官员关注于城镇投资建设等能够快速拉动经济增长从而实现政治晋升的生产性项目,往往忽视了农业及农村投入尤其是医疗等投资回报周期较长的服务性项目。本文的结论通过了替换方法、替代变量以及安慰剂等方式的稳健性检验。针对研究结论,本文认为进一步完善湖北省扩权强县改革需要从增加城乡收入之比等民生指标和设立专门机构监督农业及农村发展资金的使用情况等方面着手。 Expanding the autonomy of county government can stimulate the vitality of county economy and affect farmers’ income, which provides a new idea for solving the income gap between urban and rural areas. From the perspective of fiscal revenue and expenditure, based on the panel data of 86 counties in Hubei Province from2001 to 2012, this paper uses the double difference method to discuss the influence of the reform of expanding power and strengthening counties on the income gap between urban and rural areas. The results show that the reform of expanding the power and strengthening the county has widened the income gap between urban and rural areas, mainly increasing the income of urban residents, but not significantly affecting the income of rural residents. Further mechanism analysis shows that the reform of strengthening county power has stimulated the tax efforts of county-level governments but reduced the tax input. This is mainly because county government officials pay attention to productive projects such as urban investment and construction, which can rapidly stimulate economic growth and achieve political promotion, and often neglect the service projects such as agriculture and rural investment, especially medical care, which have a long payback period. The conclusion of this paper has passed the robustness test of substitution method, substitution variable and placebo. According to the research conclusion, this paper holds that to further improve the reform of expanding the power and strengthening the county in Hubei Province, it is necessary to increase the livelihood indicators such as the income ratio between urban and rural areas and set up specialized agencies to supervise the use of agricultural and rural development funds.
作者 刘军 张泓瑶 Liu Jun;Zhang Hongyao
出处 《财政科学》 CSSCI 2021年第12期81-93,共13页 Fiscal Science
关键词 扩权强县改革 城乡收入差距 税收努力 税收投入 DID Reform of Expanding Power and Strengthening County Urban-rural Income Gap Efforts in Taxation Tax Input DID
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