我国地方政府间税收竞争研究：2006～2011年

摘要

本文以资源流动模型为理论基础，以我国30个省级政府2006～2011年的财政收入以及地方税种为对象，运用空间面板德宾模型实证研究了地方政府间税收竞争存在性和竞争类型问题，研究结果表明：第一，地方政府间无论在财政总收入还是具体地方税种上都存在空间竞争关系；第二，地方政府间在增值税和企业所得税两种地方税上存在策略互补的竞争类型，而在其他税种上存在策略替代的竞争类型；第三，人口特征变量、就业率变量、固定资产投资率变量、城镇化率变量以及对外开放水平变量对特定或所有地方税税负水平有显著影响。%Based on a resource-flow theoretic model, the paper examined the tax competition among sub-national govern-ments in China by using Spatial Panel Durbin Model to describe the 30 provinces from 2006 to 2011. The results show, firstly, tax competition exists among provincial governments in terms fiscal income burden and specific local tax burden. Sec-ondly, strategic complement exists in VAT and corporate income tax on one hand and strategic substitute exists in the rest tax categories on the other. Thirdly, population characteristics variables, employment, Investment, urbanization and openness have direct or indirect effect on the particular tax category burden as well as all tax categories.