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地方政府税收竞争和征税能力对于财税体制及经济发展具有重要影响。本文建立一个地方政府间竞争的理论模型,分析了税收竞争、不确定性等因素对于征税能力的影响。研究表明,地方政府意愿的征税税率小于其征税能力时,外地的实际税率、未来产出的不确定性、不同时期产出在政绩考核中的相对权重、转移支付等非税收财政收入以及征税能力成本函数等因素,对地方政府征税能力投资及未来的征税能力水平具有重要影响,并且这些影响并不是单调的,而是取决于具体条件。与现有研究不同,本文发现在一定条件下,地方政府间的实际税率或征税能力并不是同向变化的,即不是税收竞争关系。任何旨在影响地方政府征税能力的政策,都必须综合考虑多种因素的相互影响。
The tax competition and taxation abilities of local governments have an important impact on the fiscal and taxation system and economic development. This paper establishes a theoretical model of local government competition and analyzes the impact of tax competition and uncertainty on taxation ability. The research shows that when the tax rate of local government’s willingness is lower than its taxable capacity, the actual tax rate in the field, the uncertainty of future output, the relative weight of output in performance evaluation in different periods, non-tax revenue such as transfer payment, The tax function cost function and other factors have an important influence on the local government’s taxation ability investment and the future taxation ability level, and these influences are not monotonous, but depend on the specific conditions. Different from the existing research, this paper finds that under certain conditions, the actual tax rate or tax ability of local governments does not change in the same direction, that is, it is not the tax competition relationship. Any policy designed to affect the taxing power of local governments must take into account the interaction of many factors.