基于地区形象塑造的地区间税收竞争及规范

The Norm of Tax Competition with Region Image Molding

税收竞争作为地方政府行为的一个重要方面,对地区形象的塑造有着很大的影响。通过囚徒困境、Bertrand、智猪博弈等模型的分析表明,无序的地方政府间税收竞争可能会带来暂时的比较利益,但其边际效益是完全递减的,对地区形象的塑造有着很大的负面效应。通过立法规范、中央协调、负所得税机制、政府效能调整、"3R"外在约束等可以规范和引导地方政府间的税收竞争,从而塑造良好的地区形象。

The tax competition is an important aspect of the government behavior, having the very big influence on the region image molding. Passing model analysis expresses with prisoner predicament, Bertrand, clever pig confrontation. It is known that the local government no-prefacing tax competition although bringing temporarily benefits, the limit performance gradually decreases, which has negative influence on the region image molding. Passing the lawmaking norm, central coordination, negative income tax mechanism, government effect adjustment, the ＂3R＂ outside control of norm can guide local government competition.