财政压力提高了地方政府财政汲取能力吗？

郭  平; 曾卓尔; 徐  丽

财政压力提高了地方政府财政汲取能力吗？

引用本文：郭平，曾卓尔，徐丽.财政压力提高了地方政府财政汲取能力吗？[J].财经理论与实践,2022,(2):82-90

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作者	单位
郭平，曾卓尔，徐丽	（湖南大学经济与贸易学院，湖南长沙 410079）

中文摘要:以中国2009-2020年省级面板数据为样本，采用双向固定效应模型探讨地方政府财政压力对其财政汲取能力的影响。结果表明：整体上，过高的财政压力显著抑制了地方政府财政汲取能力的提升；财政压力能通过税源流失、转移支付依赖等方式在有效性和规范性层面抑制地方政府财政汲取能力的提升，在与政府竞争的共同作用下还会降低政府财政努力动机；财政压力对财政汲取能力的抑制效应在不同地区和不同财政分权程度下具有显著异质性。

中文关键词:财政压力财政汲取能力政府竞争财政分权

Has Financial Pressure Increased the Local Government’s Fiscal Extractive Capacity?

Abstract:Using the provincial panel data from 2009 to 2020 and the two-way fixed effect model, this paper discusses the impact of local government financial pressure on its fiscal extractive capacity. The results show that: on the whole, excessive financial pressure significantly inhibits the improvement of local government’s fiscal extractive capacity; financial pressure can inhibit the improvement of local government’s fiscal extractive capacity at the level of effectiveness and standardization through the loss of tax sources and transfer payment dependence, and reduce the motivation of government’s financial efforts under the joint action of competition with the government; and the inhibitory effect of fiscal pressure on fiscal extractive capacity is significantly heterogeneous in different regions and different degrees of fiscal decentralization.

keywords:fiscal pressure fiscal extractive capacity government competition fiscal decentralization

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