主办单位：财政税务学院

讲座地点：学院南路校区主教1108会议室

讲座时间：2017年3月15日（星期三）上午10:00-11:30。

主讲人： 毛捷，男，汉族，1979年7月生，浙江宁波人，2008年于浙江大学获得经济学博士学位，2009-2011年于清华大学经济管理学院完成博士后研究，2015-2016年美国加州大学圣地亚哥分校全球政策与战略学院访问学者。现任对外经济贸易大学国际经济贸易学院副教授、财税系副系主任，清华大学中国财政税收研究所、中国人民大学财税研究所兼职研究员、中国成本研究会理事。主要研究领域：政府间财政关系、税制改革、税式支出、社会保障、地方债务和金融抑制等。主讲课程：财政学、国际财政学、税收学、税收经济学、高级公共财政等。主持国家自然科学基金项目、北京市哲学社会科学规划项目等课题，并在China Economic Review、Economics Bulletin、Energy Policy、China Finance and Economic Review、《经济研究》、《管理世界》、《世界经济》、《经济学（季刊）》、《金融研究》、《中国工业经济》、《财贸经济》和《财政研究》等国内外学术期刊上发表论文40余篇。

讲座内容简介：Whether the Tax Sharing System (TSS) established in 1994 has deteriorated the fiscal capacity of subnational governments has been a heated debate. In this research we argue we cannot make an accurate estimate on this issue without looking through the intraprovincial fiscal revenue sharing rules to examine how fiscal revenues are divided between the provincial government and sub-provincial governments (county governments in Zhejiang case), while in the meantime we need to control for the fiscal relationship between the central government and the subnational governments embodied at county level. Taking these factors into account, and using county-level fiscal data from China's Zhejiang province between 1994 and 2005, we find Zhejiang’s intraprovincial revenue sharing rules favor county governments in two ways: it has improved the latter’s fiscal autonomy in terms of using their own revenues to meet expenditures, and it helped enhance county governments’ fiscal capacity through the province-to-county general transfers. In addition, the intraprovincial fiscal revenue sharing and transfers reduce fiscal disparity between counties. Our research is the first to reassess the role of fiscal decentralization/centralization on subnational government’s fiscal capacity in the context of TSS as well as the intraprovincial fiscal system.

[编辑]：张萌