The incentive structure of local governments can impact the adjustment patterns of basic public service ex-penditures by influencing attention allocation and motivation dif-ferentiation.From the perspective of governmental behavior logic and based on the theoretical framework of"incentive-attention-motivation-behavior,"this paper empirically studies the im-pact and mechanisms of population aging on the scale and struc-ture of basic public service expenditures.The results indicate that population aging has a significant effect on both the scale and structure of basic public service expenditures,showing dual characteristics of"economic and fiscal type"and"public serv-ice type."In response to aging,fiscal and tax incentives bias the adjustment of basic public service expenditures toward the"economic and fiscal type,"focusing on short-term effects.Promotion incentives give higher weight to"public service type"motivations,but these also tend to focus on short-term and vis-ible outcomes.Further analysis reveals that higher levels of ag-ing and attention promote the"economic and fiscal type"moti-vations towards enhancing long-term human capital,while"public service type"motivations evolve to meet the needs of youth housing,fertility,and elderly care.This results in the contraction of the scale of basic public service expenditures.Therefore,the article suggests refining local government assess-ment standards,coordinating the advancement of fiscal and tax system reforms,continuously optimizing the structure of basic public service expenditures,and fully tapping into the potential of the silver economy.Through effective institutional supply,it aims to break the"aging before preparedness"pattern,ensuring adequate and efficient provision of basic public services and pro-moting high-quality development in an aging society.
population agingbasic public service ex-penditurelogic of government behaviorallocation of attention