横向税收竞争论文：横向税收竞争与纵向转移支付对地方政府公共支出的影响分析

横向税收竞争论文：横向税收竞争与纵向转移支付对地方政府公共支出的影响分析

【中文摘要】横向税收竞争是指处在同一级别不同地区之间政府为争夺流动性资源而展开的税收竞争。国内市场的开放性使得各种资源与生产要素跨地区的流动性不断增强,地区之间必然会展开争夺经济资源和税收资源的活动。横向税收竞争使得我国地区之间的财力差距进一步扩大,区域间公共品的供给水平存在很大差异。为了缩小地区之间的经济差距,平衡各地的财力状况,中央政府通过对财政收入的再分配,借助转移支付实现各地区财力均等化、公共服务均等化。作为地方政府获取财政收入的两个重要途径,税收竞争和转移支付都会对政府的公共支出产生影响。本文通过对1998年-2008年全国各地区公共支出数据的研究,建立计量模型,分析当前地方政府的公共支出现状,研究税收竞争和转移支付背景下政府的支出偏好,探寻区域之间不同发展水平下,税收竞争与转移支付对地方公共支出的影响。根据计量分析结果,就全国范围来说,在面临税收竞争可能引起的收入减少时,政府会优先满足社保支出和交通运输工业商业金融等事务方面的支出,而转移支付的会被用于农林水事务支出、社保支出及医疗卫生支出。进一步分析发现,处于不同发展水平的地区政府之间的支出偏好是不一样的。另外,从全国范围来看,税收竞争所导致的收入减少可以由来自中央的转移支付来弥补。但各个地区的税收竞争积极性是不一样的。对于北京、天津、上海而言,税收竞争的成本较大,

通常不采取税收竞争的方式引入资本。对于江苏、浙江、福建、山东、广东、内蒙古、辽宁,税收竞争的成本可以通过转移支付来弥补,但是不能弥补全部损失,是否开展税收竞争取决于政府在收入与GDP之间的选择。而对于其他地区而言,税收竞争造成的收入减少完全可以通过转移支付进行弥补,政府有积极的意愿进行税收竞争,公共支出的

增加能够增加地方政府在税收竞争中的赢面,因此转移支付成为政府税收竞争中的筹码,进一步提高支出水平,开展支出竞争。全文分为五个部分：第一章为引言,介绍论文所要研究的问题、选题意义以及创新与不足；第二章为文献综述,梳理国内外相关的研究成果,同时明确文章所用到的概念;第三部分是现状分析,分析当前我国的税收竞争、转移支付和公共支出的现状及特点；第四部分是计量分析,首先通过聚类分析将30个地区分为四组,然后分别研究税收竞争和转移支付

背景下政府的支出偏好,探究转移支付是否是政府税收竞争的筹码;

第五部分是结论和政策建议,综述全文分析结果,并对当前的转移支

付政策提出针对性的建议。

【英文摘要】Horizontal tax competition is the tax competition among governments of the same level to enlarge their own tax base. The openings in domestic market enhance the mobility of resources. The governments from different areas would take activities to gain economic resources such as capital. Horizontal tax competition widens the gap of economy and public goods supply over different regions. In order to

narrow the gap and equalize the public services, central government redistributes the fiscal revenue by vertical transfer payment.As two important parts of fiscal revenue, horizontal tax competition and vertical transfer payment can make influence on public expenditure. This thesis studied the current situations by establishing the econometric model on the basis of the data of public expenditure between 1998 and 2008 from different regions to analyze the expenditure preference of local governments and the impact of horizontal tax competition and vertical transfer payment on local public expenditure.According to the results of econometric analysis, taking the country as a whole, it is found that local governments prefer affairs such as social security, industry and commerce if fiscal revenue reduced because of horizontal tax competition. On the other hand, vertical transfer payment may focus more on businesses such as agriculture, social security, medical and health. Further analysis finds that the expenditure preferences of governments in different developing stages are quite different.Besides, revenue reduction caused by horizontal tax competition can be compensated by vertical transfer payment from central government on the whole. However, for different areas, the local governments’initiatives to