贸易开放视角下的地区税收竞争与经济增长——来自中国的经验证据

Inter-regional Tax Competition and Economic Growth from the Perspective of Trade Openness: Evidence from China

经济全球化的深入使得一国之内税收竞争的增长效应更多地受制于对外开放因素的影响。本文基于2000-2013年中国29个省(市)的面板数据,旨在从贸易开放的视角实证考察税收竞争对经济增长的影响及作用机制。两阶段最小二乘法(2SLS)的研究结果表明,在影响区域经济增长方面,贸易开放与地区间税收竞争存在一定程度的策略替代性;面板门限模型(PTR)的运用,发现不同区域贸易开放度存在较大差异,从而形成税收竞争增长的类"N"效应。在考虑到贸易开放度区域异质的情形下,地区税收竞争依旧是促进区域经济增长的重要政策工具,注重税收竞争对政策工具的"精准"投放。

The deepening of economic globalization has made the growth effects of inter-regional tax competition more and more subject to the influence of trade openness . Based on the panal data of China＇s 29 provinces from 2000 to 2013, the paper aims to empirically examine the influencing factors and mechanism of inter-regional tax competition from the perspective of trade openness. Results of 2SLS estimation show that there is a strategetic substitution relationship between trade openness and inter-regional tax competition with regard to the effects on regional economic growth; With the help of PTR, the paper finds that there is a disparity of trade openness in different regions , thus creating an N-shape effect of tax competition on economic growth. It also shows that even when regional disparity of trade openness is taken into consideration, the inter-regional tax competition is still one of the important policy instruments to promote regional economic growth, and we should attach impor- tance to the ＂precision＂ in its application.