摘要
笔者运用1992年和2006年的截面数据对中国省级政府间税收竞争反应函数进行截面估计,得到的税收竞争反应系数都显著为正,证明了中国省级政府间无论在分税制改革以前还是在分税制改革以后都存在着策略互补性的税收竞争。这与国内同类研究得到的差异性税收竞争策略结论存在根本性的差异。笔者通过比较,分析了出现这种根本性差异的原因。模型设定中关于截距项取舍的不同是税收竞争反应系数出现方向性偏误的根本性原因,而估计方法和控制变量选取的不同则影响了估计值的大小。
This paper estimates the reaction functions of tax competition among China＇s provincial level governments by using the intercept data in 1992 and 2006 and finds that the reaction coefficients of tax competition is evidently positive. So it proves there is a complementary tax competition before the reform in the system of tax distribution and after it. There is an essential difference between the findings in this paper and that of similar domestic researches. By comparison, this paper finds that the difference in choosing the intercept term actually leads to orientation error, and different estimating ways and choice of controlling variables influence the size of coefficients value.
出处
《湖南商学院学报》
2011年第3期84-87,共4页
Journal of Hunan Business College
关键词
税收竞争
策略
反应函数
tax competition
strategy
reaction function
