首页|脱贫"摘帽"、地方政府行为与财政自给能力——基于国家级贫困县的经验证据

脱贫"摘帽"、地方政府行为与财政自给能力——基于国家级贫困县的经验证据

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中国的贫困治理研究集中关注事中的扶贫政策而非事后的脱贫"摘帽",侧重于对贫困人口的成效而鲜有关注对政府财政的影响.基于2015-2020年国家级贫困县面板数据的研究发现,脱贫"摘帽"显著提升了贫困县当期和长期的财政自给度,地方财政与民共享脱贫成果,尤其是在非民族自治地区的、工业化程度较高的、服务化程度较低的及人力资本水平较高的贫困县.机制检验表明,脱贫"摘帽"正向激励贫困县政府通过加强税收努力,持续增强本地财政的"造血"能力,同时适度压缩了财政支出规模.进一步研究发现,贫困县"摘帽"对当地基本公共服务水平无明显冲击,但显著促进了以全要素生产率为标识的经济高质量发展.
Poverty elimination,local government behavior and financial self-sufficiency:evidence from China's national poverty-stricken counties
Regarding poverty governance in China,scholars focus on the poverty alleviation policy in the process rather than the"removal of the hat"(RH)after poverty elimination.They generally discuss the effect on the poor but ignore the impact on government finances.Based on the China's national-level pov-erty-stricken counties panel data from 2015 to 2020,this paper finds that RH has significantly improved the current and long-term financial self-sufficiency of poverty-stricken counties,especially in non-eth-nic autonomous regions,poor counties with higher levels of industrialization,lower levels of servitization or more human capital.The mechanism analysis shows that RH positively encourages the poverty-stricken county governments to improve their own financial resources by strengthening tax efforts,and continuously enhance the local self-financing capacity,while at the same time moderately reducing the scale of financial expenditure.Further research indicates that RH has no significant impact on the level of local basic public services,but significantly promotes high-quality economic development marked by total factor productivity.

poverty eliminationfinancial self-sufficiencytax effortshigh-quality development

唐飞鹏、霍文希

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暨南大学,广东 广州 510632

厦门大学,福建厦门 361005

脱贫"摘帽" 财政自给度 税收努力 高质量发展

国家社会科学基金一般项目

23BJY031

2024

财贸研究
安徽财经大学

财贸研究

CSSCICHSSCD北大核心
影响因子:2.022
ISSN:1001-6260
年,卷(期):2024.35(10)