文献类型：期刊文章

作　　者：曹俊文[1] 罗良清[1]

机构地区：[1]江西财经大学统计学院

出　　处：《统计研究》

年　　份：2006

卷　　号：23

期　　号：1

起止页码：43-45

语　　种：中文

收录情况：BDHX、BDHX2004、CSSCI、CSSCI2006_2007、JST、NSSD、RCCSE、RWSKHX、SKJJZZ、ZGKJHX、核心刊

摘　　要：The fiscal transfer payment system,based on the distinction of fiscal capacity between governments,is a kind of fiscal funds transfer system on the purpose of the equalization of the communal service level among different areas.In this paper,we make an inspection for the performance of the equalization from tax system reform in China.We obtain the conclusion that the fiscal transfer payment has played a role in equating government’s financial capability among three economic zones,but the balancing effect has not been able to realized inside the middle and western areas,especially inside the western area.

关 键 词：财政转移支付 均等化效果 财政能力 实证分析

分 类 号：F812.45[财政学类]