暨南学报(哲学社会科学版)

作者：钟海, 刘卓轩

单位：刘卓轩,中央财经大学中国公共财政与政策研究院。

关键词：横向税收竞争,空间集聚,策略互动,区域分化

基金：国家自然科学基金面上项目“人口政策、社会网络与个体创业、储蓄和投资行为分析”(71673314)。

以中国省级地方政府间的横向税收竞争为研究对象,通过构建动态空间策略互动及空间收敛等模型并在地理距离和经济距离下分别加权,探究中国地方政府间横向税收竞争的策略互动模式与时空分布动态等方面的特征。研究发现,地方政府税收竞争在经历短期加剧后近年来逐步回落、缓慢向好发展,但区间差异、两极分布等现象仍未得到缓解。这一竞争关系的经济空间相关性相较于地理空间表现更为明显,在区域分布上呈现正向集聚效应,局部来看东部发达省市与中西部地区的竞争水平分化明显。地方政府税收竞争的策略选择受到空间外溢性与时期路径依赖性的影响。空间策略因地理空间和经济空间以及区域位置的不同而表现出差异化特征,在地理距离上表现出全国范围的“策略互补”,经济距离上表现为区域层面的“策略替代”,时间策略都存在基于往期积累的向上调整倾向,但调整幅度在不同地区表现不同。从长期发展来看表现出不同程度的<i>σ收敛、绝对β收敛和条件β</i>收敛性质,其中在全国范围及东部地区收敛趋势最为稳定。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家自然科学基金面上项目“人口政策、社会网络与个体创业、储蓄和投资行为分析”(71673314)。"],"article":{"keywordList_cn":["策略互动","横向税收竞争","空间集聚","区域分化"],"juan":"44","zhaiyao_cn":"以中国省级地方政府间的横向税收竞争为研究对象,通过构建动态空间策略互动及空间收敛等模型并在地理距离和经济距离下分别加权,探究中国地方政府间横向税收竞争的策略互动模式与时空分布动态等方面的特征。研究发现,地方政府税收竞争在经历短期加剧后近年来逐步回落、缓慢向好发展,但区间差异、两极分布等现象仍未得到缓解。这一竞争关系的经济空间相关性相较于地理空间表现更为明显,在区域分布上呈现正向集聚效应,局部来看东部发达省市与中西部地区的竞争水平分化明显。地方政府税收竞争的策略选择受到空间外溢性与时期路径依赖性的影响。空间策略因地理空间和经济空间以及区域位置的不同而表现出差异化特征,在地理距离上表现出全国范围的“策略互补”,经济距离上表现为区域层面的“策略替代”,时间策略都存在基于往期积累的向上调整倾向,但调整幅度在不同地区表现不同。从长期发展来看表现出不同程度的σ收敛、绝对β收敛和条件β收敛性质,其中在全国范围及东部地区收敛趋势最为稳定。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6613","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6613","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/10.11778/j.jnxb.20212603","qi":"8","id":6613,"nian":2022,"bianHao":"2022-8-77","zuoZheEn_L":"ZHONG Hai, LIU Zhuoxuan","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2022","shouCiFaBuRiQi":"2022-09-16","qiShiYe":"77","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2022/V44/I8","lanMu_cn":"财税研究","pdfSize":"3270","zuoZhe_CN":"钟海, 刘卓轩","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6613","title_cn":"地方政府间横向税收竞争的策略互动、集聚效应与空间收敛性","doi":"10.11778/j.jnxb.20212603","jieShuYe":"96","keywordList_en":["horizontal tax competition","regional differentiation","spatial agglomeration","strategic interaction"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6613","zhaiyao_en":"Taking the horizontal tax competition among China's provincial local governments as the research object, this paper explores the characteristics of the strategic interaction mode and temporal and spatial distribution dynamics of horizontal tax competition by constructing dynamic spatial strategy interaction model and dynamic spatial convergence model and weighting them respectively under geographic distance and economic distance. It is found that after a short-term intensification, the tax competition among local governments has gradually declined and developed slowly in recent years, but the phenomena such as interval difference and bipolar distribution have not been alleviated. The economic spatial correlation of this competition is more obvious than that of geographic space, and shows a positive agglomeration effect in regional distribution. Locally, the competition level between the eastern developed provinces and the central and western provinces is obviously differentiated. The choice of competitive strategy of local governments is affected by spatial spillover effect and time-path dependence effect. Spatial strategies show the characteristics of differentiation due to the difference of geographic space, economic space and regional location. It shows “strategy complementarity” in geographic distance and “strategy substitution” in economic distance. Time strategies have an upward adjustment tendency based on previous accumulation. However, the adjustment range is different in different regions. 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来源：2022年第8期

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