报告题目：Pumper or Equalizer: The Changing Role of the Province in a Multi-ties Fiscal System in China

时  间：  2011年12月7日，星期三，12：00-14：00

地  点： 明德主楼714

报告人：  魏星

摘要：Chinese government implemented Tax Sharing System (TSS) reform in 1994, in order to reallocate fiscal resources to strengthen central government’s capacity on macroeconomic control. Almost two decades practice has proved that TSS has successfully reassigned revenue assignments and expenditure responsibilities between central and provincial governments, but left large space for provincial government to decide its intra provincial fiscal system. Not only setting up intra provincial revenue assignment scheme, but also redistributing central transfers, provincial government has played a large role. Some provinces tend to keep more at provincial level, but some others prefer to leave more at municipal or county level. This mechanism has created many types of intra provincial fiscal systems, and lead to different performances on service deliveries and fiscal equalization. This paper intends to examine how provincial government decides its intra provincial fiscal system, including revenue assignments, expenditure responsibilities and transfers, and assess the effects on service deliveries and fiscal equalization at lower level governments. The paper will also discuss what factors drive the choices of provincial governments to set up different intra provincial fiscal system, and elaborate theirs outcomes on lower level governments’ policy agenda. All above analyses will be based on a comprehensive dataset compiled from Fiscal Statistics of All Counties, Prefectures and Municipalities, Social and Economic Statistics of Counties and Municipalities in China and relevant statistical publications, covering major variables on intergovernmental fiscal relations and local public services from 1993 to 2008. Both descriptive statistical and inferential statistical methods will be employed. Some policy recommendations will be given on how to improve equity and efficiency of intra provincial fiscal system.

报告人简介：魏星，管理学博士，清华大学公共管理学院讲师，研究领域为政府间财政关系、地区发展差距等。