摘要
对口支援横向转移支付是具有中国特色的调节同级政府间财政关系的政策工具,在矫正财政失衡方面有突出优势。本文基于2003—2019年西部地区地级城市数据,在对纵向财政失衡和横向财政失衡进行测度的基础上,运用双重差分模型实证检验了对口支援横向转移支付矫正财政失衡的有效性。研究发现:对口支援横向转移支付显著降低了纵向财政失衡;经济欠发达地区在接受对口支援横向转移支付后人均财力水平有所提高,横向财政失衡程度有所缓解。在进行一系列稳健性检验后,这一结论依然成立。异质性分析表明,与经济欠发达地区相比,对口支援横向转移支付在经济相对发达地区的政策效应更强。本文不仅为研究对口支援横向转移支付的功能增加了新证据,也为推动构建中国式横向转移支付制度提供了经验证据。
Paired-aiding horizontal transfer payment is a policy tool with Chinese characteristics that regulates fiscal relations between governments at the same level,and has outstanding advantages in correcting fiscal imbalance.Research on transfer payment and fiscal imbalance in the academia mainly focuses on the relation between vertical transfer payment and fiscal imbalance.However,there are few achievements in exploring the impact of paired-aiding horizontal transfer payment on fiscal imbalance by focusing on the function of paired-aiding horizontal transfer payment.Previous studies have only conducted qualitative discussions from a theoretical perspective,but there is a lack of empirical research on the impact of paired-aiding horizontal transfer payment on fiscal imbalance.This paper first reviews the historical background and evolutionary logic of the paired-aiding horizontal transfer payment.It reveals the compatibility between paired-aiding horizontal transfer payment and the financial system in different periods,and summarizes facts and features of each stage.Secondly,from a theoretical perspective,it systematically interprets and summarizes the impact mechanism of paired-aiding horizontal transfer payment on fiscal imbalance.Given that existing literature mostly explores fiscal imbalance from a single vertical or horizontal dimension,this paper will incorporate both vertical and horizontal fiscal imbalance into the study.Using data from prefecture-level cities in the western region from 2003 to 2019,this paper measures fiscal imbalance from both vertical and horizontal dimensions,and empirically tests the effectiveness of paired-aiding horizontal transfer payment in correcting fiscal imbalance using difference-in-differences model.Research results show that paired-aiding horizontal transfer payment is beneficial for reducing vertical fiscal imbalance;after receiving paired-aiding horizontal transfer payment,the per capita financial resources in underdeveloped areas has increased,and horizontal fiscal imbalance
作者
孙开
牛晓艳
张磊
SUN Kai;NIU Xiao-yan;ZHANG Lei(School of Public Finance and Taxation,Dongbei University of Finance and Economics,Dalian 116025,China;School of Public Administration,Dongbei University of Finance and Economics,Dalian 116025,China)
出处
《财经问题研究》
CSSCI
北大核心
2023年第10期80-93,共14页
Research On Financial and Economic Issues
基金
国家社会科学基金重大项目“中国的政府间事权与支出责任划分研究”(16ZDA066)。
关键词
对口支援
横向转移支付
财政失衡
双重差分模型
paired-aiding
horizontal transfer payment
fiscal imbalance
difference-in-differences model
