摘要
如同政府间对纯公共产品进行税收融资存在着税收竞争一样,政府间对一些准公共产品进行收费融资也存在着收费竞争。相对于丰富的税收竞争研究文献而言,收费竞争研究文献还相对稀缺。但税收竞争的研究方法为收费竞争研究提供了重要的依据和手段。通过考察国外有关收费竞争特别是针对道路交通领域的研究文献,本文发现国外学者对收费竞争理论的研究也确实遵循了税收竞争理论的研究思路,包括:借鉴横向税收竞争理论来研究横向收费竞争、借鉴纵向税收竞争理论来研究纵向收费竞争、借鉴税收竞争对社会福利的影响来研究收费竞争特别是不同网络下收费竞争对社会福利的影响。在对国外收费竞争理论概括阐述的基础上,我们简评了这种竞争的原因所在。
As there is tax competition among different governments when they pay for the public goods through tax,there is intergovernment toll competition when it is quasi-public financing way.Relative to the large number of literatures on tax competition,the research literature on toll copetition is scare.But the methods on tax competition study provide an important basis and means for toll competiton study.With the investigation to the foreign toll competiton literatures,particular those interrelated to road transport sector,we find the toll competiton study by foreign scholars indeed follow the idea of tax competition theory,including studying horizontal toll competion with horizontal tax competion theory,studying vertical toll competion with vertical tax competion theory,and studying the social welfare impact from toll competition particulaly under the serial and parallel networks with tax comptition impact theory.Based on the tax competition theory and toll competition analysis,at last,we give the reasons for the existing of the competition.
出处
《经济评论》
CSSCI
北大核心
2011年第2期152-160,共9页
Economic Review
基金
国家社科基金青年项目"我国电信资费结构性调整问题研究"(项目编号:10CJY071)
山东省社会科学规划研究项目"使用费融资竞争研究"(项目编号:09DJGJ05)
山东省优秀中青年科学家科研奖励基金"政府间纵向税收外部性研究"(项目编号:BS2010SF033)的资助
关键词
税收竞争
收费竞争
并行路径
串行路径
Tax Competition
Toll Competition
Parallele Path
Serial Path