Economic Theory and Business Management ›› 2014, Vol. 34 ›› Issue (7): 43-50.
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LV Bing-Yang-1 , NIE Hui-Hua-2
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吕冰洋1,聂辉华2
作者简介:
基金资助:
教育部新世纪优秀人才项目“财政收支扩张与经济失衡之间的关系研究”;教育部新世纪优秀人才项目“中国经济转型过程中的中央、地方和企业博弈”
Abstract: This paper analyzes the nature of Chinas taxsharing system from the perspective of contract and explains the positive and negative effect of this system by unified framework. The taxsharing system is a flexible revenuesharing contract system, because it is a combination of a series of specific contracts on residual distribution among central government and local governments. These specific contracts can be classified as four kindsfixed wage contracts, fixed price contracts, decentralized contracts, and revenuesharing contracts, which are complementary and form a flexible incentive system. Under asymmetric information the incentive system strengthens local governments motivation on economic growth, but it will distort the local governments behavior, lead to repeat construction and extensive economic growth model.
Key words: taxsharing system , contract , tax decentralization
摘要: 本文从契约角度分析分税制的性质,并用统一的框架解释了分税制的正反两方面作用。研究认为:中国的分税制本质上是一个弹性的分成合同系统。它是中央政府与地方政府关于剩余分配的各种子契约的组合。这些子契约可归为四种基本形式——工资合同、定额合同、分税合同和分成合同,并且它们之间具有很强的互补性,由此构成了一个富有弹性的分成合同系统。在信息不对称的条件下,这个激励系统能够激励地方政府发展经济,但是易扭曲地方政府行为,促使经济重复建设和粗放型增长模式的形成。
关键词: 分税制 , 契约 , 税收分权
LV Bing-Yang-1 , NIE Hui-Hua-2. FLEXIBLE SHARING CONTRACTS: THE CONTRACT AND ECONOMIC PERFORMANCE OF CHINAS TAXSHARING SYSTEM[J]. Economic Theory and Business Management, 2014, 34(7): 43-50.
吕冰洋1, 聂辉华2. 弹性分成:分税制的契约与影响[J]. 经济理论与经济管理, 2014, 34(7): 43-50.
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http://jjll.ruc.edu.cn/EN/Y2014/V34/I7/43