税收竞争与市场分割

财政分权背景下,财权、事权和财力的不匹配使得地方政府采取策略性行为是其作为理性决策人的应然选择,地方政府往往会基于经济增长和税收双重目标而利用税收工具开展税收竞争,进而造成市场分割等问题。考虑到空间依赖性的存在,本文采用动态空间杜宾模型来考察税收竞争与市场分割之间的关系。研究发现,“为税收而竞争”在地方政府间存在,而竞争导致的税负下降将加剧市场分割;从分税种来看,所得税对市场分割的直接效应显著负相关,但三大税种的空间溢出效应并不明显;从时空异质性上看,地方政府的策略性行为在时序和区域上有所差异;市场分割敏感程度在时序上动态调整,区域内协同效应有待增强。为避免地方政府税收竞争恶化、异化和宏观福利损失,需要重视由此导致的市场分割的治理,建立现代化财政体制,深化税收制度改革,打造服务型地方政府等,这些也都是构筑国家治理体系和治理能力现代化的基础性支撑。

Tax Competition and Market Segmentation

Under the background of fiscal decentralization,the mismatching of financial power,administrative power and financial resources makes the local government take strategic actions as a rational decision-maker.Local governments often use tax tools to carry out tax competition based on the dual goals of economic growth and tax revenue,and then create market segmentation and other issues.Considering the existence of spatial dependence,this paper uses dynamic spatial Doberman model to study the relationship between tax competition and market segmentation.It is found that“competition for tax revenue”exists among local governments,and the decrease of tax burden caused by competition will aggravate market segmentation;from the perspective of tax categories,the direct effect of income tax on market segmentation is significantly negative correlation,but the spatial spillover effect of the three major taxes is not obvious;from the perspective of temporal and spatial heterogeneity,the strategic behaviors of local governments are different in time sequence and region;the sensitivity of market segmentation is dynamically adjusted in time sequence,and the regional synergy needs to be enhanced.In order to avoid the deterioration of tax competition,alienation and macro welfare loss of local governments,we need to pay attention to the governance of market segmentation,establish a modern financial system,deepen the reform of tax system,and build a service-oriented local government,which are also the basic support for the modernization of national governance system and governance capacity.