资本流动、地方政府支出效率与社会福利

发布时间：2018-04-01 19:14

本文选题：税收竞争　切入点：资本流动性　出处：《中南财经政法大学学报》2017年02期

【摘要】：资本流动程度会影响各地的税收竞争行为,进而影响地方政府支出效率和居民社会福利,这种影响对经济发展程度不同的地区是有差异的。本文基于税收竞争的视角研究这种影响的异质性问题,不仅从理论上为不同发展程度地区的政府提高其支出效率而选择合适的财税政策提供支持,而且对提高居民社会福利也有一定参考价值。研究表明,政府支出效率一般会随资本流动程度的升高而提高,但当税率高出一定范围,则表现出相反的变动趋势,这种现象在贫困地区更容易出现;如果初始税率较低,政府支出效率会随资本流动程度的增强而提高,但对于贫困地区而言,当资本流动程度增强到一定程度,则会出现政府支出效率降低的趋势;资本流动程度对社会福利的影响与初始状态的资本存量及税率有关。
[Abstract]:The degree of capital flow will affect the tax competition behavior, and then affect the efficiency of local government expenditure and the residents' social welfare.Based on the perspective of tax competition, this paper studies the heterogeneity of this impact, not only to provide support for governments in different development levels to improve their expenditure efficiency, but also to choose appropriate fiscal and tax policies.And to improve the residents social welfare also has certain reference value.Studies have shown that government spending efficiency generally increases with the increase in capital flows, but when the tax rate is higher than a certain range, there is a reverse trend, which is more likely to occur in poor areas; if the initial tax rate is low,The efficiency of government expenditure will increase with the increase of the degree of capital flow, but for the poor areas, when the degree of capital flow increases to a certain extent, the efficiency of government expenditure will decrease.The effect of capital flow on social welfare is related to the initial capital stock and tax rate.
【作者单位】：湖北经济学院信息管理与统计学院;北京大学光华管理学院;中南财经政法大学统计与数学学院;
【分类号】：D630;F812.45

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