关键词: 地方政府, 财政汲取能力, 分布动态, 地区差异, 空间收敛

Abstract: On the basis of constructing the evaluation index system of local government's fiscal absorption capacity, and using panel data of 31 provinces in mainland China from 2007 to 2016, this paper uses entropy weight method to synthesize a single index to depict the financial absorption capacity of local governments in each province. On this basis, this paper uses the kernel density estimation chart and Dagum Gini coefficient method to analyze its distribution dynamics and regional differences, and uses the coefficient of variation method and static panel convergence model to investigate its σ convergence and β convergence characteristics.The research results are as follows:(1)The fiscal absorption capacity of local governments in the whole country and in the three major regions of the eastern, central and western regions shows a steady upward trend. But their absolute differences are obviously or weakly expanding, and all show gradient characteristics in different degrees, with multipolarization or polarization becoming increasingly prominent.(2)The overall spatial difference shows a certain degree of weakening but the rebound momentum is increasingly prominent. Regional differences are the main source of overall differences, and the contribution of intra-regional differences and super-variable density are both low.(3)The fiscal absorption capacity of local governments in the whole country and the western region not only has σ convergence characteristics, but also has absolute β convergence and conditional β convergence characteristics. However, the eastern and central regions do not have obvious σ convergence characteristics,but both have absolute β convergence and conditional β convergence characteristics.Finally, according to the research conclusion, the paper puts forward some policy implications for reference.

Key words: Local Governments, Fiscal Absorption Capacity, Distribution Dynamics, Regional Differences, Spatial Convergence