The Regression Analysis of Tax Competition among Local Governments

作     者：Di He Wenjia Sun(School of Finance,Renmin University of China,Beijng 100000) Di He;Wenjia Sun

出 版 物：《民营科技》 (民营科技)

年 卷 期：2012年第10期

页      面：100-103页

学科分类：02[经济学] 0202[经济学-应用经济学] 07[理学] 020203[经济学-财政学（含∶税收学）] 070104[理学-应用数学] 0701[理学-数学] 

主　　题：Local government tax competition strategy complementary characteristic 

摘      要：Although the local government in China is still a lack of an independent tax right,the political decentralization makes local interests increasingly prominent,which contributes to the interests pattern of tax competition among local governments in our *** implementation of the tax-sharing system may promote the local governments to expand virtual tax *** paper attempts to explore the nature and extent of the tax competition among local governments in China,using measurement regression with Chinese provincial panel data from the year 2005-2010 based on the spatial econometric model,and make some empirical *** main findings in research are as follows:Different provinces of fiscal revenue show indistinctive spatial characters,while various provinces of VAT,business tax,personal income tax,business income tax show significantly strategy complementary characteristics over the same period of *** conduct some in-depth discussion and analysis of these findings combining with the actual situation in China.