财政分权与“土地财政”制度改革

分税制改革之后,地方政府的财政收入占整体财政收入的比重大大降低,但地方政府的事务并不因财政收入的降低而减少,相反有增长的趋势。地方政府为筹措财源不得不采取"土地财政"的策略。"土地财政"带来的负效应的蔓延呼唤"土地财政"制度的改革。规范化的财政分权体制,尤其是赋予地方财政自主权,是"土地财政"制度改革的关键和核心所在。     

央地关系:财政分权度量及作用机制再评估

经济分权是理解转型期中国的基本制度背景。对财政分权程度的描述及作用机制的考察有助于理解中国中央地方关系变动的逻辑。因此,科学合理地度量和使用分权指标是这些工作的基础和前提。然而现有文献对不同指标的使用具有随意性,认为彼此间可以相互替代。作者指出各个指标有其不同时段的适用性因此彼此不能混用。本文对各个指标作用逻辑的讨论不仅回应了一般性文献也使其政策建议更具针对性。对于目前普遍关心的地方政府"财权"与"事权"不对称问题,目前及下一步政策思路主要是增加转移支付或增加中央政府的"事权"比重。而通过复制近期代表性研究,本文发现只有"地方财政自主度"对经济增长及公共品供给均有一致的积极作用。这些发现清楚地揭示出下一步财政体制改革应侧重于财权层面,即从大规模的转移支付转向给予与地方政府支出相匹配的自有收入。     

财政分权理论与我国的新农村建设

本文简单介绍了不同学者的财政分权理论，结合我国农村现实情况，分析了我国新农村建设中面对的财政问题，提出了相关的解决方案。     

财政分权的五个假设

假如没有对宪法体制的尊重，没有对地方经济发展的必要关切，没有对财政分权程序的必要规定，没有对中国未来经济发展的科学预期，没有对市场经济的初步认识，那么，关于财政分权的讨论必将背离中国的国情，将会给今后经济发展带来更多不稳定的因素。     

财政分权、政府治理结构与县级财政解困

本文基于我国2000~2005年间县级面板数据,从财政自给能力角度出发,利用动态面板数据模型考察财政分权和地方政府治理结构改革在促进我国县级财政解困过程中发挥的作用。研究表明,财政收支分权在县级财政解困中的作用具有明显的不对称性:财政收入分权水平提高有助于增强县级财政的自给能力,实现县级财政解困;财政支出分权水平提高则会显著加剧县级财政困难程度。2002年所得税分享制度改革以来,财政收支分权的不对称性作用明显减弱。另外,近年来我国推行的政府治理结构改革,包括撤乡并镇改革和省直管县体制创新,在增强县级财政自给能力和改善财政状况方面并没有取得明显成效,其中省直管县体制创新反而不利于县级财政自给能力的增强。     

财政分权、经济增长和波动

现有的文献假定我国的财政分权改革能够像其他国家那样对经济增长起到促进作用,但与现有的经验证据是矛盾的。并且,现有的研究也没有准确揭示财政分权的多种效果以及作用机制。本文利用1986￣2004年间中国省级面板数据,对财政分权和经济增长、经济波动之间的关系进行了检验。发现从整个时间跨度来说,财政分权确实促进了中国经济的增长,但在不同时间区域内其影响有所差异,在1994年前它对经济增长并无促进作用,而1994年后对经济增长的促进作用十分显著。同时,我们发现财政分权是导致经济波动的重要原因。在分权的体制下,固定资产投资和外商直接投资也表现出类似的增长效应和波动效应,特别是固定资产投资加剧了地区差距。针对这些证据的一个共同解释就是,目前我国的财政分权其实是一种不完整和不规范的分权,如果要在保持分权的增长效应的同时,弱化其波动效应,实现我国经济的持续稳定发展,那么最关键的就是实行公共财政体制,并在这一新体制下实现合理分权。     

财政社会保障支出分权与经济增长

克服社会保障多部门管理、统计口径调整的局限,从社会保障支出分权的新视角研究经济增长,运用柯布-道格拉斯生产函数和我国1997-2011年省级面板数据,对社会保障支出及分权、财政分权等的经济效应进行了DriscollKraay标准误回归与计量检验;证实了以上变量有效地促进经济增长。并提出合理界定政府间社保支出责任、权衡收入分配与经济增长等政策建议。     

财政分权视角下我国地区间税收转移与竞争机制研究

随着财政联邦主义理论的兴起与成熟,财政分权活动在世界各国不断展开。财政分权不但有利于地区间政府发挥其积极性与主动性,还能够满足地区内社会公众对差异性公共产品的需求,而随之而来的便是围绕经济资源与税收资源展开的税收转移和竞争活动。本文以此为视角,首先分析了税收竞争的内容与特征,然后讨论了财政分权体制下的地区间税收转移问题,最后对我国地方政府间税收竞争的效应进行了分析,得出了一些结论,希望这些结论能够指导现实的实践。     

财政分权与公权谋私实证对比

财政分权的目的是使基层地方政府能自由选择其所需的政策类型,并积极参与社会管理,从而提供更多、更好的服务。财政学界关于财政分权与公权谋私存在着不同的看法,本文着重对比了目前我国财政学界两种被广泛认可的观点,并对二者结论存在差异的原因进行了分析。     

Coordination of Monetary and Fiscal Policies in Small Island Developing States: Two Case Studies

The American financial crisis which began in the second half of 2007 ultimately deteriorated into a world economic downturn. Despite hopeful signs of recovery in early 2011, there was another setback in the second half of 2011, consequent to the euro zone debt crisis. These developments posed challenges of unprecedented nature to the small island developing states (SIDS). Being prone to shocks of all kinds, such as natural disasters and volatility in prices of fuel and food, SIDS have been struggling to keep their economies afloat with their limited range of fiscal and monetary policies, success of which depended on coordination between ministries of finance and central banks. This paper seeks to examine the subject with two case studies in two regions, the Indian Ocean and the Pacific.     

福建省财政支农政策的现实思考与建议

近年来,福建省为发展农业做出了许多努力,但仍然存在"三农"问题.就财政支农政策而言,存在着支农资金有限、效益不高,以及重投入、轻管理等问题.针对目前福建省"三农"问题及财政支农政策的现状,需要通过增加财政支农资金规模、完善农村社会保障、改善农村教育条件以及加强支农资金管理等途径进行解决.     

财政分权体制对劳动力转移影响的实证分析

基于政府支出内生经济增长理论,探讨地级市政府财政自主程度对于服务行业分行业劳动力流动的影响,将行业劳动力变更细分为跨地区和跨行业两类指标,结合2004年至2011年中国城市统计年鉴构建的面板数据,在区分面板数据类型基础上分别采用固定效应模型或随机效应模型研究财政分权体制下这两类指标的变化。研究结果表明,在控制一系列影响因素后,地方财权的扩张只对交通、仓储及邮电、房地产和租赁商务以及服务行业劳动力流入产生正向影响,而批发零售、住宿餐饮、金融和信息行业在地方财权扩张时就业空间受到一定的挤压,导致本地劳动力流出。在跨行业的劳动力流动问题中,受地方财权扩张正向影响的行业为房地产、金融和租赁商务,其他行业则会由于地方政府财税自主权的提升造成就业萎缩;此外,地方政府财权自主程度提升会加剧地区及行业间劳动力的流动。     

The Time Consistency of Optimal Monetary and Fiscal Policies

We show that optimal monetary and fiscal policies are time consistent for a class of economies often used in applied work, economies appealing because they are consistent with the growth facts. We establish our results in two steps. We first show that for this class of economies, the Friedman rule of setting nominal interest rates to zero is optimal under commitment. We then show that optimal policies are time consistent if the Friedman rule is optimal. For our benchmark economy in which the time consistency problem is most severe, the converse also holds: if optimal policies are time consistent, then the Friedman rule is optimal.     

Risk Analysis in Developing Countries1

In summary, risk analysis is not yet well practiced in developing countries, although there are numerous, diverse environmental and other risk-related issues and concerns that need attention. A few initiatives have been taken, but, so far, they have created only relatively small impact in a few areas. Many risk issues may not be addressed, partly as a result of lack of resources and inadequate knowledge by policy makers. Risk analysis is an essential tool for the planning and implementation of development projects. To enhance its use, however, risk analysis approaches and methods must be adapted to developing countries, and this requires research. Unfortunately, funds for research, in general, are hard to find. There are other problems in the implementation of risk analysis. Trained professionals on risk analysis are few. Existing institutions that are tasked with resolving environmental and other risk issues are overburdened. Risk-related data are sorely lacking. Resources are very limited for addressing numerous natural and technological hazards. In most developing countries, political and economic stability is still threatened by both internal and external forces, hence, that is what receives priority attention. Activities like risk analysis, which generally lead to long-term results and benefits, do not get enough interest. In addition, there is still little public awareness of risks even among those who have passed the stage of survival; thus, there is little public concern about them. We cannot afford this lack of concern for long. In the Philippines, the government was the first to recognize after our peaceful revolution in 1986 that “the environmental issues can add fuel to the insurgency; they can also hamper efforts towards national recovery”.⁽⁴⁾ To this point, I have added that risk management (including risk assessment and risk communication), like attainment of peace and freedom, is a social imperative because risk issues affect our health, safety, and both our physical and economic well-being.⁽⁷⁾ Many of such issues in developing countries have not only local, but also global origin and impacts. They thus deserve the interest of each of us.     

财政分权、地方政府竞争与FDI的增长效应

中国的财政分权体制与西方联邦国家的不同,财政分权导致中国各个地方政府围绕经济指标为追求政绩而进行锦标赛式的竞争。财政分权程度越大,地方政府竞争辖区外流动性要素的程度就越大。以对FDI的竞争为例,由于各地区经济发展不平衡,东部地区地方政府是一种全方位的深层次竞争,中西部地区仅在税收优惠和增加财政支出方面具有明显效果。进一步的实证结果表明,财政分权导致的地方政府对FDI的激烈竞争,在东中部地区不利于FDI发挥增长效应,在西部地区则得出相反的结果。本文认为应及时改革现行的财政分权制度和对地方政府的考核激励机制,才能更好地发挥FDI的增长效应。     

Measuring Unemployment in Developing Countries: The Case of Indonesia

Abstract. Measuring unemployment in developing countries is not straightforward due to the presence of a large number of discouraged workers. Including them into the labor force is sometimes appropriate in order to reflect the true state of unemployment. However, the decision must be based on careful research. This study provides a case study of Indonesia, whose decision to include discouraged workers into its labor force resulted in an artificially high unemployment rates and disguised the actual post‐crisis decline in unemployment in Indonesia. The discouraged workers can be classified based on their willingness to work. If Indonesia still wants to include discouraged workers into the labor force, only those willing to work should be included.