作　　者： ; ;

机构地区： 中山大学岭南学院

出　　处： 《财贸经济》 2013年第1期28-38,共11页

摘　　要： 收入差距扩大问题成为我国当前严重的社会和经济问题,本文利用我国内地30个省(市)1994-2008年的数据,研究我国在分税制背景下,地方政府与人力资本相关的公共产品供给对地区收入差距的影响。本文发现,人力资本在提高人均收入时依赖于物质资本存量水平,只有人均物质资本存量水平较高时,政府增加与人力资本相关的公共产品供给才能显著提高人均收入;由于劳动力具有流动性,地区存在一个最小的人均物质资本存量水平,超过这一水平的地区可以分享邻近地区提供的与人力资本相关的公共产品,以提高当地的人均收入,而低于这一水平的地区却不能够。为缩小地区收入差距,我国应改革地方政府支出责任与受益性不匹配的税制问题,中央政府和经济发达的地方政府应当承担更多与人力资本相关的公共产品供给责任。 The widening income gap among provinces of China is a serious problem for both the society and the economy. Using the data of 30 provinces in mainland from 1994 to 2008, this paper studies how the provision of human capital related pubic goods by local government affects the income gaps among provinces under the background of tax-sharing system. It＇s found that the human capital relies on the material capital when raising capita income. Only when material capital is above some specific level, the human capital has a significant positive effect on capita income. Because of the mobility of labors, there is a minimum material capita capital above which one province can take the advantage of the human capital related public goods provided by nearby local governments to increase capita income, and vice versa. In order to narrow the gap, the mismatching problem of local government expenditure burdens and benefit receiving of tax-sharing system should be solved, that is, the central government and some local governments in rich areas should bear more burdens of the provision of human capital relative public goods.

关 键 词： 地区收入差距 公共产品供给 分税制 物质资本 人力资本

领　　域： [经济管理]