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本文首先从预算内外两个维度理论诠释收支分权对收入不平等的作用机制,然后在对城乡居民收入基尼系数和中国式分权水平进行重新测度的基础上建立面板数据模型,从全国和分区域视角实证考察了中国式分权对城乡居民收入不平等的影响。研究发现:(1)无论是全国还是分区域,预算内收入分权的提升均有利于降低城乡居民收入不平等;(2)预算内支出分权的提升虽然从全国来看会加剧城乡居民收入不平等,但在预算内支出分权水平相对较低的中西部地区,仍可以显著降低城乡居民收入不平等;(3)预算外收支分权对全国与东中西部地区的城乡居民收入不平等的影响具有一致性,即预算外收入分权使城乡居民收入不平等愈加恶化,而预算外支出分权却不同程度地降低了城乡居民收入不平等;(4)转移支付、受教育年限和城镇登记失业率对城乡居民收入不平等亦有推波助澜之效,但经济发展水平、城镇化和对外开放度对城乡居民收入不平等的影响具有显著的地区差异。本文结论不仅对中国式分权体制的进一步完善与重塑公平效率机制具有一定的借鉴意义,而且还可以为新一轮财税体制改革指明方向。
This paper first interprets the mechanism of revenue-sharing decentralization on income inequality from the two dimensions of internal and external budget, and then establishes a panel data model based on the remeasurement of urban-rural income Gini coefficient and Chinese decentralization, The sub-regional perspective examines the impact of Chinese decentralization on income inequality between urban and rural residents. The findings are as follows: (1) The increase of revenue decentralization both in the whole country and the subregion will help reduce the income inequality between urban and rural residents; (2) Although the increase of decentralized expenditure in the budget will increase the income of urban and rural residents Inequality, but still can significantly reduce income inequality between urban and rural residents in the central and western regions with relatively low levels of expenditure decentralization in the budget; (3) the revenue from decentralization of income and expenditure does not make any difference to the incomes of urban and rural residents across the country, the eastern, central and western regions The equal impact of equality is that the decentralization of extra-budgetary income has worsened the income inequality of urban and rural residents, while the decentralization of extra-budgetary expenditure has reduced the income inequality of urban and rural residents to varying degrees; (4) The registered urban unemployment rate has also contributed to the inequality in incomes of urban and rural residents. However, there are significant regional differences in the impact of the level of economic development, urbanization and opening up on the income inequality between urban and rural residents. The conclusion of this article not only has some reference to the further improvement of the Chinese decentralized system and the reform of the fairness and efficiency mechanism, but also can point out the direction for a new round of fiscal and taxation system reform.