中国地区间税收竞争刺激经济增长了吗

发布时间：2018-03-26 21:09

本文选题：税收竞争　切入点：经济增长　出处：《广东财经大学学报》2017年04期

【摘要】：政治晋升锦标赛机制激励下的地方政府为了促进本地区经济增长展开逐底的税收竞争,而不合理、不合规的税收优惠政策扰乱了市场秩序。税收竞争对地区经济增长的影响并非线性的,基于动态门槛面板模型的检验结果表明,税收竞争对经济的刺激效应随着经济水平的提高而减弱,在经济发展进入发达水平后甚至有可能转变为抑制效应。根据估计得到的门槛值划定经济门槛区间,发现中国当前各地区经济处于第二和第三门槛区间,依靠税收竞争刺激经济增长的阶段已经过去,当前税负逐底的税收竞争对中、西部地区的经济增长作用模糊,且显著抑制了东部地区的经济增长。恶性税收竞争造成税收洼地,扰乱了市场竞争秩序,必须加以缓解,发展集聚经济、利用集聚租缓解税收竞争可能是进一步的政策方向。
[Abstract]:The local governments, inspired by the political promotion championship mechanism, have launched bottom-by-bottom tax competition in order to promote economic growth in the region. The impact of tax competition on regional economic growth is nonlinear, and the test results based on the dynamic threshold panel model show that, The stimulative effect of tax competition on the economy weakens with the improvement of the economic level, and it may even change into a restraining effect after the economic development reaches the developed level. It is found that the current regional economy in China is in the second and third threshold, and the stage of relying on tax competition to stimulate economic growth has passed. The current tax competition with the bottom tax burden plays an important role in the economic growth of the western region. The vicious tax competition has caused tax depression and disturbed the order of market competition, which must be alleviated. The development of agglomeration economy and the use of agglomeration rent to alleviate tax competition may be the further policy direction.
【作者单位】：北京师范大学新兴市场研究院;北京师范大学政府管理学院;
【基金】：中国博士后科学基金面上项目(2017M610781) 国家社会科学基金重大项目(14ZDA035)
【分类号】：F124.1;F812.42

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