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本文采用空间计量学的方法,利用1999—2013年的省际数据,分析了我国地方政府间税收竞争的程度和地域范围,指出税收竞争具有减少整体财政收入、加大地区间贫富差距等负效应,并在事权划分、解决地方政府财政压力和完善政绩考核机制方面提出了相应的对策。
Using the method of space metrology and the provincial data from 1999 to 2013, this paper analyzes the degree and geographical scope of tax competition among local governments in our country. It points out that the tax competition has the negative effect of reducing the overall fiscal revenue and increasing the gap between the rich and the poor in the region. , And put forward corresponding countermeasures in the division of powers and powers, solving the financial pressure of local governments and perfecting the performance appraisal mechanism.