公共物品提供对地方政府税收竞争的回应性研究——基于空间面板模型的实证分析  

A Study of Response of Public Goods Supply on Tax Competition of Local Government——An Empirical Analysis Based on Spatial Panel Model

作　　者：侯明[1] 常歌 曲洋[1] HOU Ming;CHANG Ge;QU Yang(School of Economics, Northeast Normal University, Changchun 130117 , China)

机构地区：[1]东北师范大学经济学院,吉林长春130117

出　　处：《经济经纬》2019年第2期158-164,共7页Economic Survey

基　　金：国家发改委项目"开放经济条件下长吉图开发开放先导区固定资产投资效益研究";吉林省教育厅"十三五"社会科学研究项目(2016-473)

摘　　要：在财政分权背景下,随着市场经济体制的不断完善和地方政府政绩激励机制弊端的日益凸显,地方税收竞争与公共物品提供的相关性问题成为公共经济学关注的论题。基于2007—2015年省际面板数据,通过构建包含随机效应的空间自相关模型和空间误差模型,将地方税收竞争与支出竞争置于同一实证框架下,分析税收竞争对教育、科学技术、文化体育与传媒、社会保障和就业、医疗卫生、环境保护共6项公共支出水平的影响。实证结果表明,上述6项人均支出均存在显著的空间互补效应,而税收竞争对各项支出基本表现为负效应,两种效应在不同支出类别的表现强度上呈现一致性,从而形成反扭曲效应。Under the background of fiscal decentralization, the correlation between local tax competition and public goods supply have become one of the most popular topics in public economics with the continuous improvement of the market economic system and the increasingly prominent drawbacks of the incentive mechanism of local government performance. Based on the 2007-2015 provincial panel data, this paper constructs a spatial autocorrelation model and a spatial error model that entail random effects. Placing the local tax competition and expenditure competition under the same empirical framework, the paper then analyses the influence of tax competition on six public expenditures, namely education, science and technology, culture, sports and media, social security and employment, health care,and environmental protection. The results show that there is significant spatial complementation effect in the per capita values in those six expenditures, while there is negative effect from tax competition on all six expenditures. Both effects show consistence in intensity on different expenditure categories, thus forming an anti-distortion effect.

关 键 词：税收竞争 公共支出 空间面板模型 

分 类 号：F812.7[经济管理—财政学]