财税竞争与中国市场一体化发展的空间关联分析  

Spatial Correlation Analysis of Fiscal and Taxation Competition and Chinese Market Integration Development

作　　者：阳敏[1] 毛军 YANG Min MAO Jun(Department of Finance ,Hunan University of Finance and Economies, Changsha 410205 ,Hunan, China School of Mathematics and Statistics ,Hainan Normal University ,Haikou 571158,Hainan, China)

机构地区：[1]湖南财政经济学院,中国湖南长沙410205 [2]海南师范大学数学与统计学院,中国海南海口571158

出　　处：《经济地理》2017年第9期57-61,共5页Economic Geography

基　　金：湖南省自然科学基金项目(2015JJ4096)

摘　　要：文章构建2000—2013年中国市场一体化的空间关联网络,研究结果表明中国市场一体化空间网络密度呈现稳定趋势,维持在0.2253~0.2245之间;网络等级度为0.2407,网络效率为0.7266,呈现出复杂的、多线程的网络结构;运用QAP回归分析法对财税竞争与影响因素对中国市场一体化空间矩阵差异进行分析,区域间税收竞争差异和财政支出竞争差异对中国市场一体化空间溢出产生负影响;区域间的对外开放程度差异对中国市场一体化空间溢出产生正影响;区域间的国有资本差异对中国市场一体化空间溢出产生负影响;区域间的技术水平差异对中国市场一体化的影响不显著。因此,政府需要考虑空间关联下财税政策的合理制定,促进我国市场一体化水平的稳步提高与区域均衡发展。This paper constructs the spatial correlation network of China market integration from 2000 to 2013. The study found that the Spatial Network Density of China market integration shows a steady trend, which is between 0.2253 and 0.2245; the network grade is 0.2407, and the network efficiency is 0.7266, presenting complex and multi-threaded network structure; QAP regression analyzed the spatial matrix differences of the fiscal and taxation competition and its influencing factors on China＇s market integration, inter-regional tax competition differences and fiscal expenditure competition differences have a negative impact on the spatial spillover of China＇s market integration; inter-regional differences of openness have a positive impact on the spatial spillover of China＇s market integration; inter-regional state capital differences have a negative impact on the spatial spillover of China＇s market integration; inter-regional technological level differences have no significant impact on China＇s market integration. Therefore, the govemment needs to consider the rational formulation of fiscal and taxation policies under the spatial association, and promote the steady improvement of the level of China＇s market integration and regional balanced development.

关 键 词：财税竞争 市场一体化 空间分布 空间复杂网络分析 中国 

分 类 号：F812.7[经济管理—财政学]