均等化转移支付对税收竞争的影响研究——基于开放经济视角的理论与实证  

A Study of the Impact of Equalization Transfer Payment on Tax Competition:A Theoretical and Empirical Exploration from the Perspective of Open Economy

作　　者：张晖[1] 唐沿源 ZHANG Huil;TANG Yan-yuan(School of Economics,Hainan University,Haikou 570228,China;Businesg School,Taizhou University,Taizhou 318000,China)

机构地区：[1]海南大学经济学院,海南海口570228 [2]台州学院商学院,浙江台州318000

出　　处：《海南大学学报（人文社会科学版）》2020年第6期84-93,共10页Journal of Hainan University （Humanities & Social Sciences）

基　　金：国家社会科学基金一般项目(18BJL028);国家自然科学基金地区项目(71863005)。

摘　　要：在开放经济中,均等化转移支付对税收竞争的影响效应与封闭经济存在一定差异。为更系统全面分析中央均等化转移支付对税收竞争的影响,需从开放经济视角对经典的税收竞争模型进行拓展,即考虑各国在资本跨国流动条件下,通过对资本从源征税以最大化本地福利的情形。研究表明,开放经济条件下,中央均等化转移支付对地方税收竞争效率的影响并不是简单的单调关系,而是受到参与竞争的地区总数和消费性公共支出偏好的重要影响,呈现多重关系。同时,中央均等化转移支付对地方税收的影响,也依据税种和地区经济发展水平的不同而存在差别。基于我国开放经济发展数据和动态空间面板模型的实证研究也支持这些结论。In an open economy,the effect of equalization transfer payment on the efficiency of tax competition may be different from that in a closed economy.In order to systemically and comprehensively analyze the way the equalization transfer payment of the central government influences tax competition,the classical tax competition model should be expanded from the perspective of open economy,considering the situation that each country maxi.mizes the local welfare by taxing the capital from the source under the condition of cross-border capital flow.The research shows that the influence of the central government’s equalization transfer payment on the efficiency of local tax competition in an open economy is not a simple monotonous relationship,which is significantly exerted by the total number of regions participating the competition and the preference for public consumption expendi.tures,and shows a multiple relationship.At the same time,the influence of the central government’s equalization transfer payment on the local tax revenue also varies according to the different tax types and regional economic development levels.These conclusions are also supported by the empirical studies of the data of China’s open economic development and the dynamic spatial panel models.

关 键 词：开放经济 税收竞争 均等化转移支付 

分 类 号：F810[经济管理—财政学]