经济集聚、市场一体化与地方政府税收竞争

发布时间：2018-05-09 22:42

本文选题：经济集聚 + 税收竞争　；参考：《财贸经济》2017年10期

【摘要】：本文基于新经济地理学框架下的税收竞争理论,利用2002-2014年中国省际面板数据构建计量模型,通过引入不同空间权重因素对经济集聚与地区策略性税收行为之间的关系进行检验。研究发现,目前中国地方政府没有对集聚租进行征税,经济集聚降低了地区企业所得税实际税率。基于交互项模型与时间序列模型的回归结果显示,地区经济集聚能对地方政府税收竞争行为起到缓解作用。进一步地,本文发现中国市场一体化的推进可促进地区经济集聚,最终产生新经济地理学框架下的中心-外围均衡而非对称性分布均衡,从而对地区间"竞争到底"的竞次行为起到缓解作用。但上述经济集聚削弱地区间税收竞争的关系仅在外资企业中成立,地方政府针对内资企业展开的税收竞争显著低于外资企业税收竞争的程度。
[Abstract]:Based on the theory of tax competition in the framework of new economic geography, this paper constructs an econometric model using the data of Chinese provincial panel from 2002 to 2014, and tests the relationship between economic agglomeration and regional strategic tax behavior by introducing different spatial weight factors. It is found that local governments in China do not levy taxes on collective rents, and economic agglomeration reduces the effective tax rate of regional enterprise income tax. The regression results based on interactive item model and time series model show that regional economic agglomeration can alleviate the tax competition behavior of local governments. Furthermore, this paper finds that the promotion of market integration in China can promote regional economic agglomeration, and finally produce the central-peripheral equilibrium and non-symmetric distribution equilibrium under the framework of new economic geography. Thus, the competition between regions to the end of the competition to play a role in alleviating the role. However, the economic agglomeration weakens the relationship between regional tax competition only in foreign-funded enterprises, and the local governments' tax competition against domestic enterprises is significantly lower than the degree of foreign-funded enterprises' tax competition.
【作者单位】：重庆大学公共管理学院;
【基金】：国家社会科学基金“多态叠加下的中国劳动力市场新表现与新挑战研究”(15AZD022) 重庆市研究生科研创新项目“新经济地理学框架下的中国地方政府税收竞争研究”(CYB16052)
【分类号】：F123.9;F124;F812.42

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