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我国区域税收竞争源于现行财政分权体制。目前,学界关于税收竞争的实证分析几乎是基于省级层面的数据,其研究结果过于宏观而不利于作为决策依据。本文以福建省九个地市经济数据为基础,采用计量模型对地市级政府税收竞争与资本流动进行实证分析。分析结果显示,市场潜力、劳动力成本、税收竞争及市场开放度对资本流动存在显著正向影响;拥挤成本对资本流动存在显著负面影响。同时,利用经济地理学理论,结合福建省实际情况对实证结果进行诠释并得出一些启示。
Regional tax competition in our country stems from the current fiscal decentralization system. At present, the empirical analysis of the tax competition in the academic field is almost based on the data at the provincial level. The research results are too macroscopically unfavorable as the basis for decision-making. Based on the economic data of nine prefectures and cities in Fujian Province, this paper uses econometric models to analyze the tax competition and capital flows of prefectural-level governments. The analysis shows that market potential, labor cost, tax competition and market openness have a significant positive impact on capital flows. Congestion costs have a significant negative impact on capital flows. At the same time, using the economic geography theory, combined with the actual situation in Fujian Province to explain the empirical results and draw some inspiration.