我国公共教育支出受益,孰多孰寡?——基于“服务成本方法”的受益归宿分析
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财经研究 2012 年 第 38 卷第 02 期, 页码：5 - 16
摘要
参考文献
摘要
文章利用"中国健康与营养调查"(CHNS)数据,基于服务成本方法,运用Kakwani指数、Suits系数、RSA系数以及受益集中曲线等受益归宿分析方法,从不同角度剖析了我国2004年、2006年和2009年公共教育支出的受益归宿情况。研究表明,我国公共教育支出受益整体上不仅是累进的,而且是倾向于低收入家庭的,近些年来这种累进性与倾向性均渐趋明显。
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[2]蒋洪,马国贤,赵海利.公共高等教育利益归宿的分布及成因[J].财经研究,2002,(3):8-16.
[3]Demery L.Benefit incidence:A practitioner’s guide[M].Washington DC:The World Bank,2000.
[4]Gillespie WI.The effect of public expenditures on the distribution of income[A].Mus-grave RA.Essays in fiscal federalism[C].Washington DC:Brookings Institution,1965.
[5]Bishop G A.Income redistribution in the framework of national income accounts[J].Na-tional Tax Journal.1966,19:378-390.
[6]Chamberlain A,Prante G.Who pays taxes and who receives government spending?An analysis of federal,state and local tax and spending distributions,1991-2004[R].Tax Foundation Working Paper,2007.
[7]Gafar J.The benefit-incidence of public spending:The Caribbean experience[J].Journal of International Development,2006,18:449-468.
[8]Villanueva-Ruiz E C.Benefit incidence of public spending on education in the Philippines[R].Development Economics Working Papers,2008.
[9]Davoodi H R,Tiongson ER,Asawanuchit SS.Benefit incidence of public education and health spending worldwide:Evidence from a new database[J].Poverty&Public Policy,2010,2(2):5-52.
[10]Ruggeri G C.Public expenditure incidence analysis[A].Shah A.Public expenditure a-nalysis[C].Washington DC:The World Bank,2003.
引用本文
汪崇金, 许建标. 我国公共教育支出受益,孰多孰寡?——基于“服务成本方法”的受益归宿分析[J]. 财经研究, 2012, 38(2): 5–16.
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