双重激励下地方政府土地出让收入的影响因素研究--来自中国省级面板数据的证据

摘要

The paper abstracts the land expropriation and remise regime of China with the dynamic theoretical framework for analyzing the driving force of local land remise revenue under fiscal and political incentives,followed by the panel examination based on provincial data,so as to propose multi-angle interpretation on the recent boost of land remise revenue.The results reveal that fiscal and political incentives consist the major institutional pressure on remise revenue expansion.Moreover,the profitability of land transfer as well as its contribution to economic growth and tax revenue promotes such expansion in depth, while agricultural productivity affects reversely.Furthermore,empirical study also shows that the regulation on non-tax reve--nue helps restrain the land revenue scale.Consequently,simultaneous reform in-and-outside the land remise institution is in--evitable for controlling China’s land remise revenue.%　　文章将中国的土地征用与出让制度模型化，构建一个政治与财政双重激励下影响地方土地出让规模的动态理论框架，并利用土地二级市场开放后的省级面板数据进行实证验证与拓展分析，试图从财政激励、经济绩效与土地征用出让制度本身，对近年来土地出让规模的膨胀给出多角度的解释与探讨。研究表明，地方政府面临的政治激励与财政激励因素是造成土地出让收入规模膨胀的重要制度原因；土地出让的收益水平、以及其对经济增长与财政增收作用也会对此产生正面的推动作用，而农地生产效率则与之负向相关。实证表明，近年来我国对于政府非税收入管理的规范化有助于抑制地方政府土地出让收入扩张。基于此，文章认为合理管控土地出让收入规模需要土地出让制度内外的联动改革。