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本文旨在探讨转型时期中国的地区间税收竞争模式,及其对地方公共服务和经济表现的影响,并利用1978～2005年的省级面板数据,构造了一个检验税收竞争效应的经验分析框架。第一步,通过估计税负反应函数确认了整个转型时期省际间税收竞争的存在性,发现税收竞争主要以税收模仿的形式存在着,而且还发现公共服务的投入产出效率在时间趋势上有明显的下降趋势。第二步,通过计量手段来识别其中的作用链条。主要发现表明:一方面税收竞争作为一种政策手段,不但没有能够很好地促进公共服务效率的提高,反而还导致了公共服务产出的下降;另一方面,税收竞争对经济表现却有积极的直接促进效应。从现实角度来看,这种特殊的作用关系与中国特有的政治晋升模式和财政联邦制有密切关系,文章对此进行了解释。
The purpose of this paper is to explore the inter-regional tax competition model in transitional period and its impact on local public services and economic performance. By using provincial panel data from 1978 to 2005, this paper constructs an empirical analysis framework to test the tax competition effect. The first step is to confirm the existence of tax competition across provinces during the transitional period through the estimation of the tax burden reaction function. It is found that the tax competition mainly exists in the form of tax imitation, but also finds that the input-output efficiency of public services is in the trend of time There is a clear downward trend. The second step, by means of measurement to identify the role of the chain. The main findings show that on the one hand, tax competition, as a policy measure, not only fails to promote the improvement of public service efficiency, but also leads to the decline of public service output. On the other hand, tax competition has a positive effect on economic performance The direct promotion effect. From a practical point of view, this special relationship is closely related to China’s unique model of political promotion and fiscal federalism. The article explains this.