横向税收竞争对经济发展影响研究--基于省际间资本税、劳动税和消费税竞争视角

摘要

Based on measuring the effective tax rate of capital , labor income and consumption expenditure in 31 provinces , this paper firstly examine the tax competition among provinces . T hen , by constructing tax competition indicators and indicators of economic development , the paper analyzes panel data to study the influence of horizontal tax competition on economic development . The results show that there exists tax competition on inter‐provincial capital tax , labor tax and consumption tax but at a low level , and the horizontal tax competition has an significant effect on regional economic growth and welfare .Specifically , capital tax competition improves the rate of economic grow th , but it is not conducive to the development of social welfare , while labor tax and consumption tax competition would reduce the rate of economic grow th .%在测算国内31个省份资本、劳动和消费要素有效税率的基础上，首先对基于要素税负的税收竞争的存在性进行检验，然后通过构建基于要素税负的税收竞争指标和经济发展指标，运用面板数据，考察横向税收竞争对经济发展的影响。结果表明：在我国存在省际间的资本税、劳动税和消费税竞争但处于低级阶段；横向税收竞争对地区间经济增长和福利水平影响显著，具体来看资本税的竞争提高了经济增长率但不利于社会福利发展，劳动税和消费税竞争则降低了经济增长率。