税收增速减缓与地方税收竞争 ——基于省际面板数据的考察

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税收增速减缓与地方税收竞争

——基于省际面板数据的考察

【英文标题】Slowing down of the Taxation Increase and Competition of Local Governments: An Investigation Based on the Provincial Panel Data

【作 者】王剑锋/王海勇

【作者简介】王剑锋，对外经济贸易大学应用金融研究中心，北京 100029；王海勇，国家税务总局所得税司，北京 100038

【内容提要】本文通过理论分析明确了地方ZF税收竞争对税收增长的影响机制。以此为基础，利用我国省际面板数据所做的实证研究显示，地方ZF的税收竞争强度每提高0.01，全部税收、中央税收征收额和地方税收征收额分别下降0.64、0.71、0.60个百分点。为了进一步缓解地方ZF经济增长激励与维护税法严肃性之间的矛盾，中央ZF应逐步提高财产税收入所占的比重，将地方ZF的税收竞争主要限制在财产税范围内。

【摘 要 题】财税政策

【英文摘要】Through a simplified theoretical analysis within a compact model, this paper clarifies the impact of local tax competition on revenue growth. Based on the mechanism of the impact, an empirical study by utilizing the interprovincial panel data shows that when tax competition intensity of local government increases 0.01, the total tax revenue, the tax revenue levied by the central government and the tax revenue levied by the local governments decrease respectively at 0.64%, 0.71% and 0.60%. In order to relieve the conflict between economic growth incentive of local government and maintaining the seriousness of tax law, central government shall expand the share of property tax progressively and restrict tax competition among local governments mainly within property tax.

【关 键 词】税收竞争/地方ZF/税收高增长/税收努力水平
    tax competition/local government/rapid revenue growth/target level of tax

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关键词：省际面板数据 面板数据 税收竞争 地方税收 地方税 面板

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