Based on the characteristics of China's fiscal system,this paper puts the vertical fiscal imbalance and the income gap between urban and rural residents into the same theoretical analysis framework,and interprets the mechanism of the effect of the vertical fiscal imbalance on the income gap between urban and rural residents through theoretical analysis.The empirical research shows that:at present,the vertical fiscal imbalance of Chinese style has the effect of worsening the income gap between urban and rural residents.There is regional heterogeneity in this effect,which is reflected in the fact that in the eastern region with a better economic foundation and relatively rich tax sources,urban-rural income gap is easily affected by the vertical fiscal imbalance.while in the central and western regions with a lack of economic foundation and relatively poor tax sources,urban-rural income gap is difficult to be affected by the vertical fiscal imbalance.In addition,as urbanization continues to advance to a certain extent,the worsening effect of fiscal vertical imbalance on the income gap between urban and rural residents will significantly decrease.To properly narrow the income gap between urban and rural residents,China should continue to deepen the reform of modern fiscal system,improve the local government's performance evaluation system for people's livelihood,and speed up the process of new urbanization.
Key words
Vertical fiscal imbalance /
Income gap between urban and rural residents /
Central transfer payment /
Urbanization
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