The impact of sequence of decentralization on cropland protection:An analysis from the perspective of local government fiscal revenue and expenditure
Cropland resources,as public goods,have long faced the dilemma of over occupation and limited protection.To comprehend the local government's behavior in protecting cropland under the backdrop of China's decentralized system,this paper,based on the county-level practice,explores how the incentive-constraint environment shaped by sequence of decentralization influences the local government's protection of cropland based on fiscal revenue and expenditure.The sequence of decentralization refers to the sequence in which different types of powers are devolved during the decentralization reform in each province.The study reveals that:(1)Implementing decentralization in the fiscal field first and then in the administrative field leads to better cropland protection,while implementing decentralization in the administrative field first and then in the fiscal field hinders it.Simultaneous fiscal and administrative decentralization does not significantly impact cultivated land protection.(2)Mechanism analysis shows that the sequence of decentralization affects the local government's protection of cropland by influencing fiscal revenue and expenditure through increasing income and reducing expenses.Specifically,fiscal decentralization,when prioritized,reduces cropland occupation by suppressing local government income(reducing the collection of land occupation taxes and lowering the proportion and area of cropland used for land transfers)and reduces cropland abandonment by curbing expenditure(increasing the amount and proportion of agricultural expenditure).Administrative decentralization,when prioritized,exacerbates cropland occupation by enhancing local government income(strengthening the collection of land occupation taxes and increasing the proportion and area of cropland used for land transfers)and exacerbates cropland abandonment by promoting expenditure reduction(decreasing the amount and proportion of agricultural expenditure),ultimately producing a negative effect on cropland protection.(3)Heterogeneity analysis indicates that the impact of the sequence of decentralization on cropland protection varies depending on the arrangement of government responsibilities and the specific items of decentralization at various levels.In regions where fiscal decentralization is prioritized,positive effects on cropland protection are reinforced if the decentralization system clearly defines the fiscal responsibilities of local governments at all levels.In regions where administrative decentralization is prioritized,negative effects on cropland protection are reinforced if the devolved powers include those directly related to land approval.This paper provides insights for the rational allocation of fiscal and administrative powers to achieve cropland protection.
sequence of decentralizationfiscal decentralization priorityadministrative decentralization priorityfiscal revenue and expenditurecropland protection
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