地方政府税收竞争对经济波动的影响

The impact of local government tax competition on economic volatility

利用1998年—2018年间的省级面板数据,从理论和实证的角度探究了我国地方政府税收竞争对经济波动的影响.研究发现,地方政府税收竞争对我国经济波动呈现先缓解后加剧的正U型关系,且主要通过作用于政府支出和资本流动进而影响经济波动.进一步从地区异质性角度研究,发现地方政府税收竞争对经济波动的影响在中国北方地区更为显著.当前我国进入全面深化改革的新时期,科学的税收竞争是实现我国宏观经济平稳发展的重要保障.

Using the provincial panel data from 1998 to 2018,the impact of tax competition among local governments on economic fluctuations in China is explored from the perspective of theoretical and empirical evidence.The study shows that local government tax competition has a positive U-shaped relationship of first alleviating and then intensifying China's economic fluctuations,and mainly affects economic fluctuations by acting on government expenditure and capital flows.Further research from the perspective of regional heterogeneity,it is found that the impact of local government tax competition on economic fluctuations is more significant in the northern China.At present,China has entered a new period of comprehensively deepening reform,and scientific tax competition is an important guarantee for achieving the stable development of China's macro economy.