产业聚集与税收竞争——来自中国的证据

Industrial Agglomeration and Tax Competition:Evidence from China

基于1999—2013年中国省级面板数据,采用空间计量模型实证研究了产业聚集对地区税收竞争的影响。典型化事实表明产业聚集与地区税收负担之间存在着明显的正向相关关系。空间计量结果及其稳健性检验显示,在控制了经济发展水平、财政支出负担、基础设施水平和产业结构的条件下,产业聚集正向影响地区税收负担,即产业聚集程度高的地区可以增加其税收负担,从而在税收竞争中处于优势地位。本文的政策含义在于提高产业聚集水平是提高区域税收进而改善公共福利的有效措施。

Based on Chinese provincial panel data from1999 to 2013,this paper analyzes the impacts of industrial agglomeration on regional tax competition by means of spatial econometric models. The typical facts show that there is a significant positive correlation between industrial agglomeration and regional tax burden. The results of spatial econometric models and their robust tests indicate that industrial agglomeration positively has impact on regional tax burden when the level of economic development, the fiscal expenditure, the level of infrastructure,and the industrial structure are controlled.Regions with a high degree of industrial agglomeration bear a high tax burden and thus have an advantage in tax competition. Hence,the result implies that it is important for China to raise the level of industrial agglomeration to effectively increase regional tax revenue and improve public welfare.