区域间税收竞争研究综述  

A General Review on the Research of Interregional Tax Competition

作　　者：张波[1] 张雅雯[1] 

机构地区：[1]北京大学政府管理学院,北京100871

出　　处：《河北大学学报（哲学社会科学版）》2013年第6期77-81,共5页Journal of Hebei University(Philosophy and Social Science)

基　　金：国家自然科学基金项目<城市成长管理政策对住房价格的影响机制与政策绩效评价研究>(71073005)

摘　　要：随着财政分权化的推进和区域经济联系的日益密切,各区域为了促进本地经济增长而展开以降低税率、提供税收优惠为主要形式的税收竞争,对区域经济发展产生了深远而复杂的影响。对税收竞争的近期研究成果进行了梳理、总结和评述,发现研究重点集中于通过理论模型的推演来分析税收竞争对经济均衡、财政效率、公共产品提供和地区居民福利水平等方面的潜在影响,以及对税收竞争实际情况的描述与解释。今后,在产业集群、地方创新、政府规制演进以及中国的税收竞争实践等方面,仍然具有广阔的研究前景。As fiscal decentralization has spread out in a larger area and a closer interregional economic link has formed, different regions tend to cut down tax rates and provide favorable tax conditions as the main forms of tax competition in order to promote local economic growth, which has a deep and complex influence on regional economic development. In this paper, a detailed review was made on the recent researches of tax competition both from home and abroad, which found out that these researches mainly focus on tax competition＇s potential effects on economic equilibrium, fiscal efficiency, public goods suppl- ying and the local welfare, as well as focus on the description and explanation of the real situation. The researches of tax competition still have a broad future combined with some concrete issues of regional development, such as industrial agglomeration, local innovation, governmental regulation and the taxation practice in China.

关 键 词：税收竞争 税收竞争模型 区域发展 

分 类 号：F812[经济管理—财政学]