土地财政收益与土地出让——基于用地约束“剂量—反应”视角 阅读全文
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Title | Land Fiscal Revenue and Land Grant——A Perspective of "Dose-Response" Based on Land Use Constraints
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作者 | 汪冲 |
Author | Wang Chong |
作者单位 | 上海财经大学公共经济与管理学院 |
Organization | school of Public Economics and Administration, Shanghai Universtiy of Finance and Economics |
作者Email | 13813915506@126.com |
中文关键词 | 土地财政 土地出让约束 剂量反应法 内生治疗 异质性反应 |
Key Words | Land Fiscal; Land Transfer Contraints; Does-Response Method; Heterogeous Reaction |
内容提要 | 本文基于土地出让约束制度的渐进和质变特征,从内生治疗、(不)可观测自选择行为和(不)可观测异质性反应三个角度,运用剂量反应法分析土地出让约束下地方政府是否存在基于土地财政收益的内生行为和可观测的自选择行为,进而在控制模型中不可观测自选择行为的基础上,分析地区土地财政收益与出让行为之间的异质性反应。研究发现,中央政府土地出让约束下的地方政府土地财政收益激励发生了改变,土地出让约束使得基于土地财政收益的出让激励得到进一步增强,一定程度上重塑了地方政府的土地财政行为。具体表现为土地出让约束之下产生了更强的以地生租机制,以及国有、私营和外资工业企业税收都表现出更为显著的出让激励,而房地产行业税收与出让水平之间的替代式影响则在土地出让约束下被进一步放大。纳入中央政府用地指标控制和动态面板数据分析都证实了本文结论的稳健。 |
Abstract | Based on the incremental and qualitative changes of the land institutional constraints, This paper used the dose response analysis of land grant to question whether there is the endogeneous behavior and observable self selection which were based on land fiscal revenue, and the heterogeneous reaction between the land fiscal revenue and the land grant while controlling the unobservable self selection behavior. The study found that the motivation of land grant which based on land fiscal revenue has further enhanced, and to some extent, reshaping the behavior of land fiscal of local government. Specific performance for the constraints of land grant is the stronger mechanism to rent by land grant, and more significant grant incentive by the tax on the state-owned, private and foreign industrial enterprises, and the level of substitution effect between tax on real estate industry and land grant is further amplified under the grant constraints. All conclusions are confirmed by the including the control of land use index in the central government and the dynamic panel data analysis. |
文章编号 | WP1198 |
登载时间 | 2017-06-23 |
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