政府间横向税收竞争的博弈及效应分析

市场化改革、财政分权以及政绩考核等制度,进一步引发了我国政府间税收竞争。横向税收竞争实际上是政府间的一种博弈,是一国范围内不同辖区政府之间为了各自利益最大化而采用税收手段进行的角逐行为及其博弈过程。利用面板数据分析东、中、西部地区税收竞争与经济发展的关系,表明税收竞争对不同地区的经济发展有着不同的效应。所以,规范税收竞争,应从适当赋予地方税权、完善转移支付体系、改革政府绩效考核制度等方面入手。

An Analysis of the Game and Effect of the Horizontal Tax Competition between Local Governments

In China,the horizontal tax competition between local governments is further incited by the market-oriented reform,fiscal decentralization,political achievements assessment,and so on.The horizontal tax competition actually is an inter-governmental game: the governments of different jurisdictions in the country take tax as a means to maximize their profits.So it is not only a competitive action,but also a game process.This paper adopts panel data to analyze the relationship between tax competition and econom...