金戈,林燕芳

• 1:浙江财经大学财政税务学院
• 2:复旦大学经济学院

摘要(Abstract)：

本文构建了一个包含中央政府、地方政府与代表性消费者的三阶段Stackelberg博弈的内生经济增长模型,通过引入地方公共服务的跨区域空间溢出效应,探讨了中央对地方的最优转移支付率、地方政府的最优财政政策及相应的最优税收。重点考察了收入税筹资模式下的次优配置,在逆向求解地方政府财政政策函数的基础上,分析了次优路径上的中央对地方最优转移支付率及相应的最优中央收入税率,并解出了地方政府的最优公共支出水平与最优地方收入税率。研究主要发现:(1)中央对地方的最优转移支付率及相应的最优中央收入税率与地方公共服务对相邻地区产出的弹性系数正相关,与地方公共服务对本地区产出的弹性系数负相关;(2)次优转移支付率与第一优转移支付率之间存在着一个税收楔子;(3)当地方公共服务只对生产具有直接影响时,最优地方公共支出与产出的比例等于地方公共服务对本地及相邻地区产出弹性系数之和,并且这一结论与政府采取收入税或总额税筹资无关;(4)当地方公共服务不仅影响生产,同时也直接增进居民效用并对相邻地区产生跨区域的消费外部性时,中央政府应采取更高的转移支付率和更高的收入税率。

关键词(KeyWords)： 最优政府间转移支付;跨区域溢出效应;次优转移支付;三阶段博弈

Abstract:

Keywords:

基金项目(Foundation): 国家自然科学基金项目(编号71673237);; 浙江财经大学现代公共经济学研究中心的资助

作者(Author): 金戈,林燕芳

DOI: 10.16513/j.cnki.cje.20200723.001

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• (1)在本文的模型中,收入税的对象是产出(即GDP),而GDP的本质是一种增加值,因此,在中国的语境中,我们把收入税称为增值税可能是更为合适的,也更有现实意义。但为了与传统文献的说法保持一致,我们还是沿用了收入税(income tax)的叫法。
• (2)在附录1中,我们求解了社会最优(第一优)配置,并探讨了在分散化决策经济中,政府以总额税筹资从而使分散均衡复制第一优配置的情形。
• (3)假定两个地区同质,并不会抵消相互之间的正向或负向空间外部性。以正外部性为例,假定两个地区的公共服务相互存在正向溢出效应,那么,如果没有中央政府的干预,每个地区的公共服务都是不足的。因此,同质假定对本文而言,只是一种研究上的便利,不会对研究结论产生实质性影响。
• (4)不等式(26)的证明见附录2。
• (5)关于υ*是φ(υ)唯一全局最大值解的证明见附录3。
• (6)不等式(41)的证明见附录4。