税收竞争的空间相关性和FDI效应:一个实证分析

随着各地吸引外资程度的加强,税收优惠政策被政府广泛使用,从而被认为是吸引FDI的有效工具。通过空间计量模型分析,发现具有相似地理位置的省份在税收政策上具有税收模仿性,税收竞争呈现一定的空间相关性,但是这些税收竞争在促进FDI上并没有显著效果,能够明显影响外资选址有效性的是市场化程度,而市场化程度的建设离不开公共财政制度的完善。

Spatial Dependence and Its Effects on FDI of Tax Competition: An Empirical Analysis

Tax preferential policies are widely used and have been considered an effective tool, along with enhancement of attracting FDI. This paper analyzes tax competition using spatial econometric model and comes to the conclusion: tax competition presents some spatial dependence, but it is not very effective on attracting FDI; it is the marketization degree that has distinct effect on the selection of places for FDI, which needs public finance system.