地方税收竞争、经济集聚与出口行为  

Local Tax Competition, Economic Agglomeration and Export Behavior

作　　者：李美玲 陈晓[1,2] 张立杰[1,2] LI Meiling;CHEN Xiao;ZHANG Lijie(School of Economics and Management,Xinjiang University,Urumqi 830046,China;Xinjiang Research Base of Macroeconomic Early Warning System,Urumqi 830046,China)

机构地区：[1]新疆大学经济与管理学院,新疆乌鲁木齐830046 [2]新疆大学新疆宏观经济预警系统研究基地,新疆乌鲁木齐830046

出　　处：《南京审计大学学报》2021年第6期101-110,共10页Journal of Nanjing Audit University

基　　金：新疆维吾尔自治区社会科学基金重点项目(20AZD004)。

摘　　要：经济集聚视角下合理引导地方税收竞争对促进我国出口经济发展具有重要意义。通过分析地方税收竞争和经济集聚影响企业出口行为的理论机制,利用2000—2019年中国省市面板数据进行空间模型实证检验。研究发现:地方税收竞争显著提高了企业出口行为,在时间趋势上呈现先促进后抑制的倒U型动态变化特征。经济集聚关联效应表明,经济集聚可以显著降低企业出口行为对地方税收竞争的敏感度,有效缓解地方税收的“逐底竞赛”,且在东部沿海地区更为强烈。因此建议合理引导地方政府因地制宜采取竞争性税收优惠政策,鼓励资本、技术和人口等空间集聚,以促进中国企业出口。Reasonable guidance of local tax competition from the perspective of economic agglomeration is of great significance to the development of China s export economy.This paper analyzes the theoretical mechanism of the influence of local tax competition and economic agglomeration on the export behavior of enterprises,and empirically tests the spatial model using panel data of provinces and cities in China from 2000 to 2019.The results show that local tax competition significantly improves export behaviors of firms and presents an inverted U-shaped dynamic change in trend chronologically.The correlation effect of economic agglomeration shows that economic agglomeration can significantly reduce the sensitivity of enterprises export behavior to local tax competition and effectively alleviate the“race to the bottom”of local tax,especially in the eastern coastal areas.Therefore,it is suggested that local governments should be reasonably guided to adopt competitive tax policies in accordance with local conditions to encourage the spatial agglomeration of capital,technology and population so as to promote the export of Chinese enterprises.

关 键 词：地方税收竞争 经济集聚 出口行为 贸易理论模型 关联效应 空间效应 

分 类 号：F752.62[经济管理—国际贸易] F812.42[经济管理—产业经济]