我国地方政府间税收竞争的空间计量分析——基于省际面板数据的考察

Spatial Econometric Analysis of Tax Competition between Local Governments in China

由于生产要素的流动性,地方政府往往会受到空间地理上邻近地区税收政策的影响。通过空间计量面板数据模型与1998—2010年的省际面板数据分析研究显示,我国各省在企业和个人所得税方面,存在明显的税收竞争,地方政府间的所得税竞争显著,呈现空间策略互补的特征。

Due to the mobility of production factors, local governments tend to be influenced by the tax policy of geographicalvicinity. By means of constructing spatial econometric panel data models with the inter-provincial panel data of 1998-2010,the results show that in the aspect of enterprise and individual income tax in our country, there is an obvious taxcompetition, tax competition between local governments, presents the space strategy of complementary characteristics.