异质性、税收竞争与城市经济增长——基于面板分位数模型的分析

Heterogeneity,Tax Competition and Urban Economic Growth——Based on Panel Quantile Model Analysis

面对经济增长持续下行的压力,地区经济需要从税收竞争角度探寻新的增长动力。基于2008—2013年中国271个地级及以上城市1 626个有关税收竞争的面板数据,在考虑个体异质性和参数异质性的基础上,运用面板分位数回归模型方法,实证检验了税收竞争对经济增长的影响。结果表明,税收竞争对我国城市经济发展具有显著的正向促进作用,但在不同经济发展水平的分位数上影响系数存在显著差异,落后地区和发达地区的税收竞争对经济增长的影响程度更大,且税收竞争估计系数经历了先下降后上升的"U型"趋势过程,基于样本分组的稳健性检验得出了同样的结论。同时说明当前地方政府之间并不存在恶性税收竞争的现象。

Under the sustained downward pressure of economic growth, regional economic needs to explore newgrowth from tax competition. Based on the panel data of 1 626 tax competition cases in 271 China＇ s cities from2008 to 2013, considering individual heterogeneity and parameter heterogeneity, panel quantile regression modelmethod is used to test the influence of tax competition on urban economic growth. The results show that tax com-petition has significantly positive impact on urban economic development, but the influence coefficient differs atvarious quantiles of economic development levels. The tax competition in poor areas and developed areas havebigger influence on economic growth, while the estimated coefficient of tax competition shows the ＂U＂ type --first declining and then rising. The robustness test draws the same conclusion. At the same time, the resultshows that there is no malignant tax competition among regional governments.