加入招商引资行为的税收竞争模型

320051nz3,,:,;,;;;,;,,,,,,,,,,,,,,3:22518031:[e-mail]:0755-82032840(O);:435071009:[e-mail]:0312-4129097;::[e-mail]:0851-5215524(),(,2003),:(1)();(2)()320051n{,:1.,;2.,;3.,,Tiebout(1956),,2080,,:,(Oates,1972;Wilson,1986;ZodrowandMieszkowski,1986)RazinYuen(1996),,,Bnassy-QurFontagn(2001),FDI,FDI(Wildasin,1988;Bucovetsky,1991;KanburandKeen,1993;Kindetal.,2000)Wildasin(1988),,,(Wilson,1986;Zod2rowandMieszkowski,1986;BucovetskyandWilson,1991),,(Wildasin,1988;Bayindir-upmann,1998;HauflerandWooton,1999),,,,:;(KanburandKeen,1993;FlochelandMadies,2002),:,,,,,,,,,(BrennanandBuchanan,19771980),(,2000;,2002;,2004),,,,320051n|,,;,;,,,,,,,,,FlochelMadies(2002)(Butters,1977;GrossmanandShapiro,1984;Tirole,1988),,,()1.2.n,n,;3.,,4.;5.,,,6.,;7.,,,,,8.,,,9.,,,:,:,320051n},,,,;,()Tii(i=1,2,,n);K,1,KKi(Ti,T-i,Pi,P-i)i,Ki(Ti,T-i,Pi,P-i)T-ii,Pii,Pi,P-ii()n,K,,1Xijij,,cc,,,,jji:Ti+cXij,,1/KP,im,i:1-P=(1-1/K)m:1-Pe-m/KP,:m=Kln11-Ps,:sm=sKln11-P(P,s),:(P,s)=sln11-P(1)iKi(Ti,T-i,Pi,P-i),,iFlochelMadies(2002)(FlochelMadies,ii-1i+1),,n,,i,i,i,,,kk-1,iniiDkiks,ss320051n~,cXij,,,in-1T0,P0jiii+1i+1,,ii+1,(1):Ti+cXi=T0+c(K/n$Xij)]Xij=(T0-Ti)/(2c)+K/2niXij(AA),,i,,:D1=2Xij=(T0-Ti)/c+K/n(2)ii,,j+1ii+2,:Ti+cXij+1=T0+c(2K/n-Xij+1)]Xij+1=(T0-Ti)/(2c)+K/n1Xij+1i,(1):D2=2(Xij+1-Xij)=K/n:Dk=2(Xij+k-1-Xij+k-2)=K/n(k=1,2,,n-1)(3),n(n-1)Dn=K/n-(T0-Ti)/c(4)kik,i:Ki=D11+D22++Dkk++Dnn(5)ii,1=Pii320051ou,,i2=P(1-P0),ki:k=P(1-P0)k-1(k=1,2,,n)(6),(2)(3)(4)(6)(5)i:Ki(Pi,Ti)=T0-T1cPi[1-(1-P0)n-1]+KPinP0[1-(1-P0)n]n,(1-P0)n-1,:Ki(Pi,Ti)=T0-TicPi+KPinP0(7)()i:(Pi,Ti)=TiKi-K(P,s)(8),TiPi,,:Max{T,P}(P,T):T3i(T0,P0)=argMaxTiTiT0-TicPi+KPiNP0-K(Pi,s):T3i=T0/2+(cK)/(2nP0),P=P3i=P0,T=T3i=T0:T=cK/nP(9):P3i(T0,P0)=argMaxPiTiT0-TicPi+KPiNP0-K(Pi,s),T=T3i=T0,:TnP0=P3i(10)P=P3i=P0,(1)(10):P=1-ns/(ns+T)(11),3=TK/n-K(P,s):K3=K/n(9)(11)T,P,,()1.ii:=dKidTiTiKiTi=T0,:=(nP0T0)/cK(12),d/dc0cc,,,cc320051ov,,c,d/dc0c,,d/dP00,P0,P0,,,,,,,,,,,,,,,,,,d/dn0,,,2.(10)idP=1/K,i(KdP=1),k1/n,i:(1/n)[1+(1-P0)+(1-P0)2++(1-P0)n-1],n,1/nP0,i():T/nP0,(Pi),(10),P=P3i=P0,T=T3i=T0,(10),:T/nP=(P)(13)(9)(13):cK/n2=P2(P)(14),n,(14),(P)0,(P)0,,,P,,T/nP0,n,,n,,,n(),n?,nPP,P,,,,,,nP(14):cK=(nP)2(P)(15),n,P,(P),,nP(1)320051ow,T,,c(c),c,(14),P,,,,,,c,c1((12),),,,,,,,,c,,,,,,,,,();,,,,i,,,,n/2,,,s,,:(P,s):P(P,s)0,PP(P,s)0,s,s,:s(P,s)0,Ps(P,s)0,(15)s,:dPds=-PPs2P+PPP(16)(P,s)dP/ds0,:,,,,dT/ds,(13)T=nPP,s,:dTds=nPdPds+nPPPdPds+nPPs]dTds=-nPdPdsdP/ds0,dT/ds0,,;,,,,,,di/ds:dids=KidTids+TidKids-KPdPds-KsnKi=K/n,dKi/ds=0(,i):dds=-2PdPds-Ks,(16):320051oxdds=Ks(PPP/P)+22PPss-1-(PPP/P)PPP/PPP,;PPs/ssP,0,0:dds=Ks+2[2(-1)-],,,,:,,;,,1,ss,,d/ds0,1,d/ds,,2(-1)-0,P,P,,s,P,P,,,3.:W=UK[1-(1-P)n]+UK(1-P)n-nK(P,s)-M,,UK[1-(1-P)n]U,UUK(1-P)nM,cK/4n(),P,3cK/4n,P(1-P),j(2j-1)cK/4n,P(1-P)j-1:M=nj=1(2j-1)cK4nP(1-P)j-1]M=cK4nP[(2-P)+(1-P)n(P-2-2Pn)]n,:M=(2-P)cK24nP,n:W=UK-nK(P,s)-(2-P)cK24nP:P2(P)=cK/2n2PP(P)0,(3),P,n((1-P)n),,:,P,,,,,P,,,PM,,,,320051oy,,n=1,:K(P)=TK(P)=U-c/4,TKUK-cK/4,,,n,(1-P)n0,,,,n,P,,,(),,,,,,(,2003),,,,,,,(,2003),,,,,,,,,,,,(,2004),,,,,:1.,,,,(),,,,,,,320051oz,,,,,,,c,,,,,,,c,,,,,,,,2.,,,T/nP0,:,,,n3.,,4.,,,,:,,,,5.:,;,,;,,n,,,,,(2003)::,21(2004):,19(2003)::,12(2000):,:(2003)::,6320051o{(2002):,3(2004):,6Bayindir2upmann,T.TwoGamesofInterjurisdictionalCompetitionWhenLocalGovernmentsProvideIndustrialPublicGoods.InternationalTaxandPublicFinance5,1998,pp1471-487.BÓnassy2QuÓvÓ,A.andFontagnÓ.TaxCompetitionandForeignInvestment.Memo.,2001,:AnalyticalFoundationsofaFiscalConstitution.CambridgeUniversityPress,1980.Bucovetsky,S.AsymmetricTaxCompetition.JournalofUrbanEconomics30,1991,pp1167-181.Bucovetsky,S.andWilson,J.TaxCompetitionwithTwoInstruments.RegionalScienceandUrbanEconomics96,1991,pp1329-341.Butters,G.EquilibriumDistributionsofSalesandAdvertisingPrices.ReviewofEconomicStudies44,1977,pp1465-491.Flochel,L.andMadies,T.InterjurisdictionalTaxCompetitioninaFederalSystemofOverlappingRevenueMaximizingGovernments.Inter2nationalTaxandPublicFinance9,2002,pp1121-141.Grossman,G.M.andShapiro,C.InformativeAdvertisingwithDifferentiatedProducts.ReviewofEconomicStudies51,1984,pp163-81.Haufler,A.andWooton,I.CountrySizeandTaxCompetitionforForeignDirectInvestment.JournalofPublicEconomics71,1999,pp1121-139.Kanbur,R.andKeen,M.JeuxSansFrontires:TaxCompetitionandTaxCoordinationWhenCountriesDifferinSize.TheAmericanEco2nomicReview83,1993,pp1877-892.Kind,H.;Knarvik,K.andSchjelderup,G.CompetingforCapitalinaLumpy’World.JournalofPublicEconomics78,2000,pp153-274.Oates,W.E.FiscalFederalism.NewYork:HarcourtBraceJovanovich,1972.Razin,A.andYuen,C.CapitalIncomeTaxationandLong2RunGrowth:NewPerspectives.JournalofPublicEconomics59,1996,pp1239-263.Tiebout,C.M.APureTheoryofLocalExpenditures.JournalofPoliticalEconomy64,1956,pp1416-424.Tirole,Jean.TheTheoryofIndustrialOrganization.MIT.,1988,Chp12,Chp17.Wildasin,D.NashEquilibariainModelsofFiscalComp