Based on the capitalization principle of local public goods, this project studies the influence mechanism of local government land fiscal revenue system on local fiscal expenditure behavior, especially the provision behavior of local public goods under the fiscal decentralization system. This project expands the institutional connotation of China's characteristic fiscal decentralization system, provides a new perspective of finance and political economy for understanding the biased public expenditure structure, infrastructure provision mode, discriminatory urban public services provided by household registration, "buying houses and settling down" and other institutional arrangements with China characteristics, and provides policy suggestions for improving China's local income system, perfecting local tax system, standardizing local government debt system and rationalizing local government behavior incentives.
Based on the rich characteristic facts and reform cases in China, the research group has completed more than ten research papers, some of which have been published in high-level academic journals at home and abroad, such as Journal of Development Economics, Regional Science and Urban Economics, Economic Research, Quarterly Economics, Finance and Trade Economics and Financial Research, and won the Outstanding Achievement Award of Shandong Social Sciences. The research results have attracted the attention of colleagues at home and abroad. Relying on this topic, many doctoral and master students have been trained, and excellent master's thesis in Shandong Province has been obtained.
Tang Yugang, vice president, professor and doctoral supervisor of School of Economics of Shandong University, mainly focuses on regional and urban finance, fiscal and taxation system reform, fiscal and economic development, land and real estate market, and public policy evaluation. He published a monograph "Theoretical Exploration of Chinese Decentralization: Horizontal and Vertical Intergovernmental Financial Interaction and Its Economic Consequences", and participated in the publication of China Municipal Government Budget Reform and Development Annual Report 20 19: Focus on China Municipal People's Congress Budget Supervision Reform and China Municipal Government Budget Reform and Development Annual Report 2020: Focus on Local Government Debt Management. In recent years, he has presided over two general projects of the National Natural Science Foundation and the National Social Science Fund 1 project. As an exchange evaluation expert of the National Natural Science Foundation and a project evaluation expert of the National Social Science Foundation. He won the second prize of Shandong Social Science Outstanding Achievement Award and the second prize of the Sixth National Excellent Financial Theory Research Achievement Award.