How does Fiscal Pressure Influence the Provision of Public Services at County Level?
YU Jingwen, CHEN Xiaoguang, GONG Liutang
International Business School, Beijing Foreign Studies University; The National Institute for Fiscal Studies,Tsinghua University; Guanghua School of Management and LMEQF, Peking University
Abstract:
Using the DID approach based on the quasi-experiment of nation-wide abolition of agriculture tax in 2005, this paper identifies the impact of fiscal pressure on the provision of public services at the county level. The empirical results show that fiscal pressure has negative effect on the county-level public education. Governments which suffered more fiscal revenue loss due to the agriculture tax abolition would tend to spend less on education. In addition, we also find that there is greater and more lasting negative effect in the long term. These basic results are robust to a number of specification tests on different fiscal shock index measurements, sample heterogeneity and other reforms which took place in the same period.
余靖雯, 陈晓光, 龚六堂. 财政压力如何影响了县级政府公共服务供给?[J]. 金融研究, 2018, 451(1): 18-35.
YU Jingwen, CHEN Xiaoguang, GONG Liutang. How does Fiscal Pressure Influence the Provision of Public Services at County Level?. Journal of Financial Research, 2018, 451(1): 18-35.
[1]陈晓光,2016,《财政压力、税收征管与地区不平等》,《中国社会科学》第4期,第53~70页。 [2]傅勇和张晏,2007,《中国式分权与财政支出结构偏向:为增长而竞争的代价》,《管理世界》第3期,第4~12页。 [3]刘明兴、徐志刚、陶然和苏雪雁,2007,《税改前后农民负担与税负累退性变化及区域差异研究》,《中国农村经济》第5期,第41~51页。 [4]田秀娟、周飞舟和赵阳,2003,《从农村税费改革看乡镇财政的困境和出路》,《宏观经济研究》第9期,第33~36页。 [5]汪伟、艾春荣和曹晖,2013,《税费改革对农村居民消费的影响研究》,《管理世界》第1期,第89~100页。 [6]尹恒和杨龙见,2014,《地方财政对本地居民偏好的回应性研究》,《中国社会科学》第5期,第96~115页。 [7]尹恒、徐琰超和朱虹,2009,《1995-2002年中国农村税费公平性评估》,《世界经济文汇》第2期,第1~11页。 [8]周黎安,2007,《中国地方官员的晋升锦标赛模式研究》,《经济研究》第7期,第36~50页。 [9]周黎安和陈烨,2005,《中国农村税费改革的政策效果:基于双重差分模型的估计》,《经济研究》第8期,第44~53页。 [10]左翔、殷醒民和潘孝挺,2011,《财政收入集权增加了基层政府公共服务支出吗?以河南省减免农业税为例》,《经济学(季刊)》第10卷第4期,第1349~1374页。 [11]Card, D. and A. B. Krueger, 1994, “Minimum Wages and Employment: A Case Study of the Fast-Food Industry in New Jersey and Pennsylvania”, The American Economic Review, 84(4): 772~793. [12]Nuun, N. and N. Qian, 2010, “The Potato's Contribution to Population and Urbanization: Evidence from a Historical Experiment”, Quarterly Journal of Economics, 126(2): 593~650.