中国地方政府税收竞争分析——基于237个地级市数据的实证研究

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山东大学硕士学位论文
目 录
摘要······················································． ． ······． ·········． ． 。 ． ． 。 ······． ···················································． I
Abstract·································································································································I l I
第1章前言················································。 ··········································1
1． 1选题背景及意义········································································． ． 1
1． 2研究内容与研究方法·······························································． 2
1． 3本文的结构安排·······················································································2
1． 4本文特点与创新之处·······························································． 3
第2章文献综述········································································4
2． 1理论研究··············································································4
2． 2实证研究··························································································8
第3章我国地方政府税收竞争概况···················································12
3． 1我国政府间税收竞争的成因······················································12
3． 2中国地方政府税收竞争的现状···················································14
3． 3中国地方政府税收竞争的方式···················································16
3． 4中国地方政府税收竞争的Moran’ I 检验·······································19
第4章实证分析·······················································································23
4． 1空间计量模型的建立以及数据来源·············································23
4． 2回"j 结果·······················································································25
第5章结论、 政策建议、 不足和展望················································． 36
5． 1结论······································································································36
5． 2政策建议····················································································37
5． 3不足与展望····················································································39
参考文献·······································。 ······················································40
致谢····················································································。 ················································44

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关键词：税收竞争 实证研究 地方政府 地级市 中国地