财政支出对地方税收"挤压"效应的实证分析

现代政府通过财政支出更全面地对社会、经济进行干预，收入在相当大的程度上已成为支出的保证手段。以支定收已成为现代财政实践的一般特征。从而支出的规模和增长速度对收入的规模和增长速度产生了巨大的诱压力。特别在当前地方政府债券融资渠道不畅的制度背景下，情况尤为如此。

Concrete Evidence Analysis of the "Pressing" Effect of Financial Expenditure on Local Revenue

Modern government intervenes the society and economy through financial expenditure in a more comprehensive way. Income has become the guarantee of expenditure to a great extent. To make the income fit the expenditure has become a general feature of modern financial practice, thus the scale and growth rate of expenditure put great pressure on those of income, especially under the present system in which bonds financing channel of local governments is blocked. This can be presented and verified by the variable relations between the financial expenditure and the local revenue in recent years in Xinjiang autonomous region.