Economic Theory and Business Management ›› 2013, Vol. 33 ›› Issue (7): 46-57.
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QIN Hai-Lin-1,XI Wen- 2
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秦海林1, 席文 2
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基金资助:
国家社科基金重大招标项目(07&ZD045)
Abstract: The dual fiscal institution stemming from dual economic structure always executes a fiscal and tax policy which benefits urban sectors development but hampers rural sectors development It not only creates the longterm poverty of rural people, but also increases the urbanrural gap The results based upon analyzing institution change indicate that the institutional arrangement of dual fiscal policy has an inherent mechanism of selfreinforcement resulting in an obvious path dependence in its transformation,which results in the poverty of rural people in the long run and widens urbanrural gap Some policies should be taken to marginally reform dual fiscal institution and eliminate the economic environment which determined dual fiscal institution through marketization The dual fiscal institution change could be encouraged in the long run and an equal fiscal institution could be established for the balance of urbanrural economy
Key words: dual fiscal institution , self-reinforcement mechanism , poverty , institutional change , path dependence
摘要: 植根于二元经济结构的二元财政制度总是执行有利于城镇部门发展,而且有损于农业部门发展的财政税收政策。这不仅造成了农村居民的长期贫困,而且还持续拉大城乡差距。基于新制度经济学的制度变迁分析结果显示,二元财政的制度安排内含自我增强机制,其变迁具有明显的路径依赖特征,所以,农村居民的贫困必然具有长期性,城乡差距也会持续拉大。因此,必须根据中国经济现实,对二元财政制度采取边际调整的改革措施和借助市场化的手段改善其赖以存在的经济环境,方可在长期内从整体上推动二元财政制度变迁,实现城乡平等的财政制度。
关键词: 二元财政制度 , 自我增强机制 , 贫困 , 制度变迁 , 路径依赖
QIN Hai-Lin-1,XI Wen- 2. INSTITUTIONAL CHANGE OF DUAL FISCAL POLICY: A PERSPECTIVE OF PATH DEPENDENCE[J]. Economic Theory and Business Management, 2013, 33(7): 46-57.
秦海林1, 席文 2. 二元财政的制度变迁:基于路径依赖的视角[J]. 经济理论与经济管理, 2013, 33(7): 46-57.
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http://jjll.ruc.edu.cn/EN/Y2013/V33/I7/46