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本文认为税收竞争主要通过调整生产要素的配置、吸引国内外资本和影响政府部门的三种途径综合作用于经济增长,由此导致了其对经济增长的非线性作用。本文运用面板门限模型对我国1995—2014年28个省份数据进行实证研究发现,我国税收竞争对区域经济增长确实存在非线性作用。具体而言,当低于第一个门限值时,东、中、西部地区税收竞争均对其经济增长具有显著的促进作用;而当越过第一个门限值后,三个地区税收竞争对经济增长的促进作用都减弱,其中在东部地区该作用下降最为明显。最后,提出若干优化我国区域税收竞争以促进经济增长的政策建议。
This paper argues that the tax competition mainly affects the economic growth by adjusting the allocation of production factors, attracting domestic and foreign capitals and affecting the government sector, which leads to its non-linear effect on economic growth. In this paper, panel threshold model of China’s data from 28 provinces in 1995-2014 empirical study found that China’s tax competition on regional economic growth there is indeed a non-linear effect. Specifically, when the first threshold is below the threshold, the tax competition in the eastern, central and western regions all contributes significantly to its economic growth. When the first threshold is crossed, the tax competition in the three regions The promotion of economic growth weakened, of which the role of the decline in the eastern region the most obvious. Finally, some policy suggestions on how to optimize our regional tax competition to promote economic growth are put forward.