非税收入对经济增长有贡献吗？--基于湖南省非税收入结构视角的经验证据

摘要

Previous studies of non-tax revenue were generally based on the macro-analysis and the conlusions were al-so different.By using the panel data of ten counties of Hunan Province between 2007 and 2012,this paper starts from the internal structure of non-tax revenue,uses the fixed effect model and conducts an empirical analysis of the relationship be-tween non-tax revenue and economic growth.The results indicate that two types of non-tax revenue have a promoting effect on economic growth,including the income from use of state-owned resources (assets)and penalty receipts and revenue from government-controlled funds.Among them,the income from use of state-owned resources (assets)makes the greatest contribution to economic growth.However,the charge of administative and insitutional units has no significant effect on e-conomic growth.%以往对非税收入与经济增长关系的研究大多是基于总量分析，且结论也存在诸多分歧。本文利用湖南省2007～2012年10个县市的面板数据，从非税收入内部结构出发，运用固定效应模型对非税收入与经济增长间的关系进行实证分析。结果表明：国有资源资产类使用收入、罚没收入和政府基金类收入总体上对经济增长具有促进作用，且以国有资源类收入对经济增长的贡献程度最大，而行政事业性收入对经济增长则无显著影响。