论文部分内容阅读
基于相关文献,本文考察了财政分权、对外贸易对城乡收入差距的影响机制。中国式财政分权下的增长竞争不但直接拉大了城乡收入差距,还通过对外贸易竞争,拉大了城乡收入差距。基于中国省级面板数据的研究样本发现:地方财政收入自治率、地方财政收入占比、地方财政支出自治率、对外贸易显著扩大了城乡收入差距;地方财政收入自治率、地方财政支出占比、税收管理分权度显著促进了对外贸易发展。由此表明,财力雄厚的地方政府更有能力为增长展开竞争,通过财政支出结构偏向,拉大城乡收入差距;而为发展对外贸易而竞争的税收优惠措施,通过促进本地对外贸易发展,间接扩大了城乡收入差距。
Based on the relevant literature, this paper examines the impact of fiscal decentralization and foreign trade on the income gap between urban and rural areas. The growth competition under the Chinese-style fiscal decentralization not only directly widened the income gap between urban and rural areas, but also widened the income gap between urban and rural areas through foreign trade competition. Based on the research sample of provincial panel data in China, it is found that the autonomy of local fiscal revenue, the proportion of local fiscal revenue, the autonomy of local fiscal expenditure and foreign trade have significantly widened the income gap between urban and rural areas; the autonomy of local fiscal revenue, the proportion of local fiscal expenditure, Tax decentralization has significantly promoted the development of foreign trade. This shows that local governments with abundant financial resources are more capable of competing for growth and widening the income gap between urban and rural areas through the structural bias of fiscal spending. Tax incentives that compete for the development of foreign trade have indirectly expanded by promoting the development of foreign trade. The urban-rural income gap.