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本文在采用我国1998-2013年31个省份省级面板数据的基础上,利用空间计量模型,对我国地区间横向税收竞争的存在性和效应进行了检验和估计。实证结果显示:地方政府在总收入、增值税、营业税和企业所得税方面存在显著的策略互补特征;不同税种的税收竞争对经济和财政收入增长影响不同,且影响方向和强度随时间发生变化。地方政府在进行税收竞争时,应考虑税收竞争的不同影响以及不同税种的特点,采取有针对性的政策组合。
Based on the provincial panel data of 31 provinces in China from 1998 to 2013, this paper uses the spatial econometric model to test and estimate the existence and effect of horizontal tax competition in different regions in China. The empirical results show that local governments have significant complementary strategies in terms of total income, value added tax, business tax and enterprise income tax. Tax competition of different tax types has different effects on economic and fiscal revenue growth, and the impact direction and intensity change with time. When conducting competition in local governments, local governments should consider the different impacts of tax competition and the characteristics of different types of taxes and adopt a targeted policy mix.