我国政府间税收竞争与税收协调

中南民族大学硕士学位论文我国政府间税收竞争与税收协调姓名：夏蔚平申请学位级别：硕士专业：区域经济学指导教师：陈志刚20060525IIIInordertomobilizelocalgovernment,thefinancialstructurehasundergonemanymajoradjustmentssincetheestablishmentofourcountry.Intheprocess,localgovernmentautonomybecomesmoreandmorestrong.Ithaswidenedtheeconomicdisparityamongtheareasbyfosteringthenon-balanceddevelopmentstrategythroughthefiscalandtaxationpolicyafterreformingandopening-up.Localgovernmentsinordertoavoidthelocalresourceloss,attractinflowofresourcesfromotherplacesorforeigncountriesasmanyaspossible,atthesametime,taxrevenuecompetitionappearsaggravatingthesituationdaybyday.Inter-governmentaltaxrevenuecompetitiontheorymainlyincludesfinancefederalfractiontheoryofdoctrine,publicchoosenon-marketdeterminetheoryandgradualprogresssystemcompetitiontheoryofdoctrine.Thesetheorieshaveexplainedthereasonandresultoftheinter-governmentaltaxrevenuecompetitionfromthemacroscopicalaspect.Accordingtodifferentstandards,thecompetitionoftheinter-governmentaltaxrevenuecanbedividedinto:theverticaltaxcompetitionandhorizontaltaxcompetition;thetaxpreferablecompetition,thefinancereturnscompetitionandpublicservicecompetition;theinter-systemcompetitionandout-systemcompetition,etc.Itsinfluenceandresultmainlyreflecttheflowoncapital,workforce,technology,andthetaxrevenueareinverticalandhorizontalflow,whichhavebothpositiveeffectsandpassiveeffects.Thereasonwhytheinter-governmentaltaxrevenuecompetitionofourcountryproduceshasconsistencywiththecountriesallovertheworld,thatis,financialfraction,market-basedreformandunbalancedpolicy,etc.Meantime,thereisChinasinherentparticularity,thatis,unstabilityinter-governmentalrelation,officers'examinationsystem,marketizationdegree,effortsofsupervisingofthefinancialrelation,andsoon.Thecompetitionformoftheconsenquentialtaxrevenueappearsinvariety,developsandchangesconstantly.Inordertokeepthebenigninter-governmentaltaxrevenuecoordination,fromtheinternationalexperience,thereshouldgenerallybegovernmentalfinancialrelation,thenegotiationsystemofthelocalautonomyofpossessionandscientificequilibriummechanism.Thetaxrevenuecoordinationofourcountryshouldestablishsteadyinter-governmentalrelationonthebasisofdefiningfraction;inappropriatetogiverighttolocaltax,structurehisbehavioallimitedmechanism;Onthebasisofregionalfinancialequilibrium,improvethesystemoffinancialtransferpayment.Competitionoftheinter-governmentaltaxrevenue;Factormobility;Financialfraction;Taxsystemreform1______21“”2D.Wilson1999“”“”“”verticaltaxcompetitionhorizontaltaxcompetition2000“”2002“”2000“”2000“”2003“3”200520032000“”2000“”20022002200011234Oates1972“”2004“”20004220002000200051236Tiebout1956“”Oates1972“”“”—“”“””VotingbyFeet200367“”“”89GDP1DaleJorgensonTobertHall2060MPKrdMPKr+dt1MPK1t..200511610ss1r+d(1-s)MPK1tr+d(1-s)MPKr+d(1-s)/1-ts=tMPKr+dstststtMPKs/ts19801980——“”2197511Dickinson“”1220%199750320023511219941320801949—19791980—199319941194919791954“”“”2“”19801993198019851988“”3199414199319941:0.312080()22080“”31994“”15GDPGDP1“”19941994200516716“”“”19902178019943199746%10114200030118“”“”“”“”“”“”51920002003“”“”“”2001200338376%26.6%67.4%“”“”20Ladd(1991)“”BeselyCase(1995)196019882003199619991“”LotzMorss1967Bahl(1971)BahlWallich(1992)Prime(1992)Bahl1994OLS20036----200014321Y=a+ßX+eYXGDPeY∧1995200321995Y∧=-125.603+0.085631Xt=-3.146(t=13.00369)(p=0.003903)(p=2.061310-×)2230,0.856,0.854NRR===2003Y∧=-615.48+0.137978Xt=-4.47(t=13.26)(p=0.00011)(p=7.691410-×)2231,0.858,0.853NRR===85%P319952003T=Y∧/YGDP1995100008600019951.2691581.0759830.690361.8:1.56:11.820031.2235066761.0638326190.5097836142.4:2.09:119952.042.120.880.772003221.581.430.850.83901995/%YGDPXY∧921.354111150.2829.19980.899979657.08819767.622710.80821.081755186.34774426.783253.46681.360182450.55236826.417458.94991.0186391551.69317403.321364.6610.879466244.32487295.853499.14822.04297270.48258161.125573.24232.119332362.58636674.452445.9371.229878205.63185746.513366.47671.782198556.70497835.935545.39590.979686174.86733535.439177.14021.012998394.11465029.972305.11860.774187234.66493550.471178.42740.76035191.34333646.585186.65770.975512244.1374356.481247.44691.013558273.72575443.205340.5041.243961139.4073332.08159.72641.145756157.84592966.06128.38360.813348136.95553299.714156.95481.146028172.70694143.139229.17821.326978169.20743435.075168.54590.99609147.52573120.53141.61110.959908110.61151796.09528.198380.254932246.4893024.261133.36750.54106989.583332332.574.131310.827512145.99062845.845118.08960.808885139.13492269.68868.752680.494144178.74433436.798168.69350.94377175.03313308.967157.74710.901242591.70265024.503304.65020.514871358.31286777.435454.75551.269158176.98443690.664190.43221.075983183.39542945.334126.60890.69036119952233.22003/%YGDPXY∧4069.63461525158.653852855.992740.701781122023.04154324210.286842725.138961.347050419496.123947410486.8666831.6088791.676211931061.87410914257.814731351.916761.273142225179.58912936533.080074425.413320.8543946661077.64852816825.317311706.175631.5832394211509.74508520074.786322154.530871.427082551873.5937515000.487391454.389251.664834768782.2330959136