摘要
基于空间动态面板模型,以2000—2013年中国地级层面数据为样本,实证分析了地方政府税收竞争和财政支出竞争对资本空间配置效率的影响。研究结果表明:地方政府间税收竞争提升了区域间资本配置效率,这与中国地方政府的财政支出结构偏向和公共财政资源的空间错配有关;资本流动有益于资本配置效率的提升,且与地方政府税收竞争对资本空间配置效率具有显著的协同影响效应;中国区域间资本配置效率呈现出空间收敛现象,资本流动呈现出多中心动态演化特征。
Using spatial dynamic panel model and taking prefecture data in China from 2000 to 2013 as samples, this article analyzes the effect of local government tax competition and the fiscal expenditure competition on the capital mobility and the allocation efficien- cy. The results indicate that tax competition among local governments promotes the regional capital allocation efficiency, which is relat- ed to the local government fiscal expenditure structure and the spatial mismatch of public finance in China. Capital flow is conducive to the improvement of capital allocation efficiency, and shows synergistic effect on capital spatial allocation efficiency together with tax competition among local governments. China＇ s inter-regional capital allocation efficiency shows spatial convergence while capital flow shows characteristics of multi-center dynamic evolution.
作者
钟军委
万道侠
ZHONG Jun-wei;WAN Dao-xia(School of Public Finance and Taxation, Henan University of Economics and Law, Zhengzhou 450046, China;Institute of Finance and Economics, Shanghai University of Finance and Economics, Shanghai 200434, China)
出处
《经济经纬》
CSSCI
北大核心
2018年第4期141-149,共9页
Economic Survey
基金
国家自然科学基金项目(71272010)
国家社会科学基金项目(14BJL082)
上海财经大学2015年研究生创新基金项目(2015110421)
上海财经大学2017年研究生创新基金项目(CXJJ-2017-454)
关键词
地方政府竞争
资本流动
空间效率
动态空间面板
Local Government Competition
Capital Mobility
Spacial Efficiency
Spatial Dynamic Panel Model
