国家贫困县存在税收竞争吗?  

Is There Tax Competition in Poverty-stricken Counties?

作　　者：李丹 裴育[2] LI Dan;PEI Yu(School of Economics,Nanjing Audit University,Nanjing 211815,China;Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学经济学院 [2]南京审计大学,江苏南京211815

出　　处：《审计与经济研究》2019年第1期108-116,共9页Journal of Audit & Economics

基　　金：国家自然科学基金青年科学基金项目(71603122);教育部人文社会科学研究青年基金项目(16YJC790043);江苏高校"青蓝工程"优秀青年骨干教师培养项目;江苏省高校优势学科建设工程资助项目(PAPD)

摘　　要：以国家扶贫县为研究对象,考察贫困地区是否存在税收竞争行为。利用空间自回归模型,采用最大似然估计法(MLE),在不同空间权重下分析国家扶贫县的税收竞争行为。研究发现:第一,国家扶贫县之间同样存在税收竞争行为;第二,同一省份国家扶贫县之间的税收竞争要明显强于不同省份国家扶贫县之间的税收竞争;第三,经济实力相仿的国家扶贫县之间税收竞争更加明显。Based on the examples the national poverty-stricken countries as a subject of study,this paper analyzes the tax competition in poor areas. Using spatial autoregressive model,it employs MLE,analysis of tax competition among national povertystricken countries under different weights. It comes to the conclusions as follows: Firstly,there is also a tax competition between the national poverty-stricken countries; secondly,the tax competition between national poverty-stricken countries in the same province is stronger than that in the different provinces; Thirdly,tax competition is more obvious between the economic similar poverty-stricken countries.

关 键 词：国家扶贫县 税收竞争 空间计量 转移支付 税收努力度 税收负担 政府间博弈 

分 类 号：F812.0[经济管理—财政学]