税收结构,政府债务,以及当地教育供应的相对力量
1Economics and Management School of Wuhan University, Wuhan University, Wuhan, Hubei, China.
PloS one
|June 11, 2024
概括
增加个人所得税在中国加强了当地教育供应 (LES),而政府债务增长.
科学领域:
- 公共财政是公共财政.
- 教育经济学 教育经济学
- 区域经济学 区域经济学
背景情况:
- 由于经济衰退,地方政府面临财务压力,需要进行结构性调整.
- 越来越需要从被动转向积极,对教育等社会服务进行高质量的投资.
- 了解财政政策和当地教育供应之间的相互作用对于有效的治理至关重要.
研究的目的:
- 检查税收结构和政府债务对中国地方教育供应 (LES) 相对力量的影响.
- 调查城市消费率和人口流动的调解作用.
- 分析地方治理投资的缓解效应.
主要方法:
- 利用了2010-2019年间中国274个城市的面板数据.
- 采用计量经济学分析来评估财政变量和LES之间的关系.
- 通过统计建模研究调解和调节效应.
主要成果:
- 增加的税收结构 (较高的个人所得税比率) 加强了低收入国家,特别是在中国南部.
- 政府债务 (城市投资债务比率) 最初对莱斯产生负面,然后对莱斯产生积极影响.
- 税收结构通过城市消费率来提高 LES,但通过吸引浮动人口而不是显著地提高 LES. 过度的地方治理投资减轻了地方债务的积极影响.
结论:
- 促进个人所得税和管理债务风险是加强LES的关键.
- 提高治理效率和强调城市消费对于支持当地教育至关重要.
- 政策建议侧重于财政改革和教育发展战略投资.
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