摘要
近年来,中国城镇化进程中出现了土地财政规模持续膨胀和地方腐败现象快速增长并存的现象。运用中国省际动态面板数据和广义矩估计(GMM)方法,实证分析城镇化进程中土地财政对腐败的影响机制。结果发现:土地财政是地方政府在追求"政绩"和赢得"晋升锦标赛"过程当中诱发腐败的主要经济途径之一;地方追求城镇化的快速发展目标一定程度加剧了土地财政的腐败效应;同时,腐败现象也表现出显著的"传染效应"。因此,土地财政引发的腐败可以看作是分税制改革带来的阶段性"副作用",从经济政策选择上完善现有的中央-地方分级财政体制,政治上强化监督和地方财政透明度,可以从根源上预防和减少腐败现象的发生。
In the process of China＇s urbanization, both the scale of land finance and the phenomenon of corruption are expanding rapidly in recent years. On the base of China＇s Provincial DPD and GMM method, this paper makes an em- pirical analysis of corruption effect of land finance. The result shows that land finance is the main economic way to in- duce corruption in the process of pursuing ＂ performance＂ and winning ＂ championship competition＂ for local govern- ments. Aiming at pursuing the rapid development of urbanization, the corruption effect of land financial is accelerating locally. Meanwhile, the corruption has shown a remarkable ＂contagion effect＂. Therefore, Corruption from land finance can be regarded as a ＂byproduct＂ caused by the Tax - sharing system reformation. To avoid the occurrence of corruption from the source, people should improve the existing central - local classification financial system as well as strengthen political supervision and local fiscal transparency.
作者
齐红倩
席旭文
蔡志刚
QI Hongqian XI Xuwen CAI Zhigang(Center for Quantitative Economics, Jilin University, Changchun 130012,CHina School of Business, Jilin University, Changchun 130012, China)
出处
《西安交通大学学报（社会科学版）》
CSSCI
北大核心
2017年第1期93-100,共8页
Journal of Xi'an Jiaotong University：Social Sciences
基金
国家社会科学基金一般项目(14BJL063)
吉林大学廉政建设专项研究课题项目(2015LZY014)
吉林大学研究生创新基金资助项目(2016053)
关键词
土地财政
腐败
分税制
城镇化
Land Finance
Corruption
Tax - sharing System
Urbanization
