税收竞争、经济集聚与地区投资行为  

Tax Competition,Economic Agglomeration and Investment Behavior among Regions

作　　者：付文林[1] 耿强[1] 

机构地区：[1]南京大学经济学院

出　　处：《经济学（季刊）》2011年第3期1329-1348,共20页China Economic Quarterly

基　　金：国家社科重大招标项目(07&ZD009);全国优秀博士学位论文作者专项资金资助项目(201002);国家自然科学基金(71073075)的研究资助

摘　　要：中国财政分权体制下的地区间招商引资竞争广泛存在。本文通过一个纳入经济集聚因素的新古典投资决策计量模型，考察了税收激励对投资地域选择的影响。研究发现目前在中东部地区经济集聚可为地方财政带来一定的集聚租金，这使地区间税收激励政策呈现为差异化竞争策略；投资的流动性、地区经济基础、投资的产权性质等均对地区的税收激励政策选择有重要影响。本文的研究意味着，实现区域均衡发展需要构建稳定的地区间财力分享制度、改善欠发达地区的产业发展基础。Under China＇s fiscal decentralization, investment competition among regions is a widespread phenomenon. The paper examines the effects of tax incentive policies on region- al selection of investment based on a simple investment decision-making model including eco- nomic agglomeration factors. It＇s been found that economic agglomeration may bring an ag- glomeration rent to local government at least in eastern and central provinces, so that inter-regional investment competition shows diverse strategies. From the perspective of regional equalization, this study suggests that the key is to build a stable system of fiscal transfers and enhance the growth environment of less-developed regions.

关 键 词：税收竞争 经济集聚 资本使用成本 投资竞争 

分 类 号：F812.42[经济管理—财政学] F124F224