财政压力、目标动员与地方高质量发展

财经论丛 ›› 2024, Vol. 40 ›› Issue (9): 47-56.

财政压力、目标动员与地方高质量发展

申亮, 刘浩

山东财经大学财政税务学院,山东济南 250014

收稿日期:2023-10-19 出版日期:2024-09-10 发布日期:2024-09-04
作者简介:申亮(1974—),男,河北涉县人,山东财经大学财政税务学院教授,博士;刘浩(1998—),男,山东枣庄人,山东财经大学财政税务学院硕士生。
基金资助:
2023年度山东省社科规划专项(23CXSXJ12)

Fiscal Pressure, Target Mobilization and Local High-quality Development

SHEN Liang, LIU Hao

School of Public Finance and Taxation, Shandong University of Finance and Economics, Jinan 250014, China

Received:2023-10-19 Online:2024-09-10 Published:2024-09-04

摘要/Abstract

摘要： 基于目标动员的有效视角,借助2013—2020年的省级面板数据,本文利用熵权法测度地方高质量发展水平,并在此基础上以2016年全面“营改增”作为准自然实验,构造强度DID模型探究财政压力对地方高质量发展水平的影响。结果显示,第一,我国地方高质量发展的绝对水平偏低、提升缓慢且存在一定程度的地区差异;第二,全面“营改增”引致的财政压力促进了地方高质量发展;第三,机制分析表明,财政压力通过促使地方政府优化财政支出结构促进了地方高质量发展,并且政策效应呈现逐年增大的趋势。

关键词: 财政压力, 目标动员, 高质量发展, 全面“营改增”

Abstract: Based on the effective perspective of target mobilization and with the help of inter-provincial panel data from 2013 to 2020, this paper first uses the entropy power method to measure the level of local high-quality development, and on this basis, taking the 2016 comprehensive “camping reform” as a quasi-natural experiment, constructs the intensity DID model to explore the impact of fiscal pressure on the level of local high-quality development. The study finds that the absolute level of local high-quality development in China is low, that the improvement is slow, and that there is a certain degree of regional differences. This paper also finds that the financial pressure caused by the reform of replacing BT with VAT in 2016 encourages local governments to optimize and adjust the structure of fiscal expenditure, and further promotes the local high-quality development. The effect of the policy shows a year-on-year growth trend.

Key words: Fiscal Pressure, Target Mobilization, High-quality Development, The Reform of Replacing Business Tax with Value-added Tax

中图分类号:

F812.4

申亮, 刘浩. 财政压力、目标动员与地方高质量发展[J]. 财经论丛, 2024, 40(9): 47-56.

SHEN Liang, LIU Hao. Fiscal Pressure, Target Mobilization and Local High-quality Development[J]. Collected Essays on Finance and Economics, 2024, 40(9): 47-56.

参考文献

[1]王一鸣. 百年大变局、高质量发展与构建新发展格局[J]. 管理世界, 2020, (12): 1-13.
[2]Han L., Kung J. K. Fiscal Incentives and Policy Choices of Local Governments: Evidence from China[J]. Journal of Development Economics, 2015, 116: 89-104.
[3]王佳杰, 童锦治, 李星. 税收竞争、财政支出压力与地方非税收入增长[J]. 财贸经济, 2014, (5): 27-38.
[4]Caruso R., Domizio M. D., Economics D. P. Military Spending and Budget Deficits: The Impact of US Military Spending on Public Debt in Europe (1988-2013)[J]. Defence and Peace Economics, 2017, 28(5): 534-549.
[5]Wolman H., Peterson G. State and Local Government Strategies for Responding to Fiscal Pressure[J]. Tulane Law Review, 1981, 55(3): 773-819.
[6]席鹏辉, 梁若冰, 谢贞发等. 财政压力、产能过剩与供给侧改革[J]. 经济研究, 2017, (9): 86-102.
[7]尹恒, 朱虹. 县级财政生产性支出偏向研究[J]. 中国社会科学, 2011, (1): 88-101, 222.
[8]詹新宇, 苗真子. 地方财政压力的经济发展质量效应——来自中国282个地级市面板数据的经验证据[J]. 财政研究, 2019, (6): 57-71.
[9]李森, 彭田田. 地方政府财政压力对经济发展质量的影响研究——来自教育支出改革的政策实验[J]. 财政研究, 2022, (3): 59-73.
[10]吕冰洋. 央地关系: 寓活力于秩序[M]. 北京: 商务印书馆, 2022.
[11]张占斌, 毕照卿. 经济高质量发展[J]. 经济研究, 2022, (4): 21-32.
[12]周肖肖, 贾梦雨, 赵鑫. 绿色金融助推企业绿色技术创新的演化博弈动态分析和实证研究[J]. 中国工业经济, 2023, (6): 43-61
[13]吕冰洋, 陈怡心. 财政激励制与晋升锦标赛: 增长动力的制度之辩[J]. 财贸经济, 2022, (6): 25-47.
[14]王欣亮, 刘飞. 财政失衡下如何实现经济高质量发展——基于中央激励下地方政府行为分析[J]. 当代财经, 2021, (7): 24-37.
[15]谢贞发, 严瑾, 李培. 中国式“压力型”财政激励的财源增长效应——基于取消农业税改革的实证研究[J]. 管理世界, 2017, (12): 46-60, 187-188.
[16]Zuo C. Promoting City Leaders: The Structure of Political Incentives in China[J]. China Quarterly, 2015, 224: 955-984.
[17]马海涛, 秦士坤. 财政压力如何影响民生支出[J]. 经济学动态, 2022, (10): 42-60.
[18]申亮, 刘浩. 财政压力、税收竞争与地方政府财政收入质量[J]. 上海财经大学学报, 2022, (6): 32-47.
[19]杨耀武, 张平. 中国经济高质量发展的逻辑、测度与治理[J]. 经济研究, 2021, (1): 26-42.
[20]祁毓, 付永婷, 余锦亮. 财政冲击、制度环境与地方政府融资多样化——来自增值税“五五分成”改革的证据[J]. 财经研究, 2022, (11): 94-108.
[21]Chen S. X. The Effect of a Fiscal Squeeze on Tax Enforcement: Evidence from a Natural Experiment in China[J]. Journal of Public Economics, 2017, 147: 62-76.
[22]徐超, 庞雨蒙, 刘迪. 地方财政压力与政府支出效率——基于所得税分享改革的准自然实验分析[J]. 经济研究, 2020, (6): 138-154.
[23]Jacobson L. S., LaLonde R. J., Sullivan D. G. Earnings Losses of Displaced Workers[J]. Economic Review, 1993, 83(4): 685-706.
[24]聂卓, 席天扬, 刘松瑞, 等. 地方财政压力与融资平台举债——基于“营改增”全面推广的研究[J]. 经济科学, 2023, (1): 100-117.
[25]Elvidge C. D., Zhizhin M., Ghosh T., et al. Annual Time Series of Global VIIRS Nighttime Lights Derived from Monthly Averages: 2012 to 2019[J/OL]. Remote Sensing, 2021, 13(5): 922[2024-08-06]. https://doi.org/10.3390/rs13050922.
[26]Moser P., Voena A. Compulsory Licensing: Evidence from the Trading with the Enemy Act[J]. American Econormic Review, 2012, 102(1): 396-427.
[27]Dahl G., Lochner L. The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit[J]. American Economic Review, 2012, 102(5): 1927-1956.
[28]余林徽, 马博文. 资源枯竭型城市扶持政策、制造业升级与区域协调发展[J]. 中国工业经济, 2022, (8): 137-155.
[29]Chetty R., Looney A., Kroft K. Salience and Taxation: Theory and Evidence[J]. American Economic Review, 2009, 99(4): 1145-1177.
[30]沈坤荣, 金刚. 中国地方政府环境治理的政策效应——基于“河长制”演进的研究[J]. 中国社会科学, 2018, (5): 92-115, 206.
[31]储德银, 邵娇, 迟淑娴. 财政体制失衡抑制了地方政府税收努力吗?[J]. 经济研究, 2019, (10): 41-56.
[32]陈晓兰, 尚方平, 沈万芳. 税收竞争对绿色全要素生产率的影响——基于长江三角洲、长江中游城市群视角[J]. 经济与管理评论, 2023, (4): 17-29.