财政压力作为中国提供公共服务的催化剂:增值税改革的证据
Xiaoshan Cai1, Bin Zhang2, Jin Yang3
1School of Culture Tourism, Guangdong University of Finance & Economics, Guangzhou, China.
Frontiers in sociology
|September 26, 2025
概括
面临财政压力的地方政府实际上增加了公共服务提供. 这项研究分析了中国.
科学领域:
- 公共管理 公共管理
- 经济学 经济学 经济学
- 公共财政是公共财政.
背景情况:
- 地方政府的财政压力是影响公共服务提供的一个关键问题.
- 目前对政府应对财政压力的现有研究结果不一致,主要来自发达经济体.
- 发展中国家独特的财政制度需要进一步研究.
研究的目的:
- 调查财政压力对中国地方政府公共服务提供的影响.
- 分析财政去中心化,政府间竞争和透明度等因素如何调节这种关系.
主要方法:
- 利用中国2016年增值税 (增值税) 改革作为一个准自然实验.
- 应用了通用的差异差异 (DID) 模型来评估因果关系.
- 通过敏感性分析进行了稳定性检查.
主要成果:
- 发现财政压力促进了,而不是阻碍了地方政府的公共服务提供.
- 财政压力对服务提供的积极影响在财政分散程度较低,政府间竞争激烈,财政透明度较高的地区更为明显.
- 结果在各种敏感性测试中保持一致.
结论:
- 在财政压力下,地方政府的行为在很大程度上受到国家财政去中心化体系和绩效评估指标的影响.
- 与常见假设相反,财政压力可以成为加强公共服务的催化剂.
- 提供了优化财政拨款和指导发展中国家地方政府战略的见解.
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