我国地方政府间税收竞争对产业结构的影响研究——基于中国省际面板数据的实证检验  

Research on the Influence of Tax Competition Between Local Governments to Industrial Structure: Based on Chinese Empirical Provincial Panel Data

作　　者：肖叶[1] 

机构地区：[1]重庆工商大学财政金融学院,重庆400067

出　　处：《重庆三峡学院学报》2016年第6期59-66,共8页Journal of Chongqing Three Gorges University

摘　　要：通过对21世纪以来我国三次产业结构的变动趋势及空间差异性的描述,采用2001—2014年的省级面板数据,考察了我国地方政府间税收竞争对产业结构的影响效应。研究结果表明:全国范围内地方政府间税收竞争显著地阻碍了产业结构高级化进程,但加快了产业结构合理化进程。从分地区产业结构高级化模型结果来看,东、西部地区政府间税收竞争显著地阻碍了产业结构高级化进程,中部地区则对产业结构高级化产生了促进作用。从分地区产业结构合理化模型结果来看,东部地区政府间税收竞争显著地加快了产业结构合理化进程,而中、西部地区则对产业结构合理化进程产生了显著地阻碍作用。可见,我国地方政府间税收竞争对产业结构的影响不存在单一的抑制作用或促进作用。This paper analyzes the change tendency and spatial difference of China＇s tertiary industrial structure in the 21 st century. It empirically analyzes the impact of China＇s tax competition between local governments on the industrial structure by using provincial panel data from 2001 to 2014. The results show that tax competition significantly hinders the upgrading process of industrial structure in the nationwide, but speeds up the rationalization process of industrial structure. The regional upgrading industrial structure model shows that eastern and western government tax competition significantly hinders the upgrading process of industrial structure, while the central region has a promoting effect on the upgrading industrial structure. At the same time, the regional rationalization industrial structure model show that eastern region government tax competition significantly speeds up the rationalization process of industrial structure, while central and western local governments＇ tax competition significantly hinders the rationalization process of industrial structure. As a result, there is no single factor inhibition or promotion in the effect of tax competition between local governments on Chinese industrial structure.

关 键 词：税收竞争 产业结构 高级化 合理化 

分 类 号：F810.42[经济管理—财政学]