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

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”