本文選題：稅收競(jìng)爭(zhēng)　切入點(diǎn)：資本流動(dòng)性　出處：《中南財(cái)經(jīng)政法大學(xué)學(xué)報(bào)》2017年02期

【摘要】：資本流動(dòng)程度會(huì)影響各地的稅收競(jìng)爭(zhēng)行為,進(jìn)而影響地方政府支出效率和居民社會(huì)福利,這種影響對(duì)經(jīng)濟(jì)發(fā)展程度不同的地區(qū)是有差異的。本文基于稅收競(jìng)爭(zhēng)的視角研究這種影響的異質(zhì)性問(wèn)題,不僅從理論上為不同發(fā)展程度地區(qū)的政府提高其支出效率而選擇合適的財(cái)稅政策提供支持,而且對(duì)提高居民社會(huì)福利也有一定參考價(jià)值。研究表明,政府支出效率一般會(huì)隨資本流動(dòng)程度的升高而提高,但當(dāng)稅率高出一定范圍,則表現(xiàn)出相反的變動(dòng)趨勢(shì),這種現(xiàn)象在貧困地區(qū)更容易出現(xiàn);如果初始稅率較低,政府支出效率會(huì)隨資本流動(dòng)程度的增強(qiáng)而提高,但對(duì)于貧困地區(qū)而言,當(dāng)資本流動(dòng)程度增強(qiáng)到一定程度,則會(huì)出現(xiàn)政府支出效率降低的趨勢(shì);資本流動(dòng)程度對(duì)社會(huì)福利的影響與初始狀態(tài)的資本存量及稅率有關(guān)。
[Abstract]:The degree of capital flow will affect the tax competition behavior, and then affect the efficiency of local government expenditure and the residents' social welfare.Based on the perspective of tax competition, this paper studies the heterogeneity of this impact, not only to provide support for governments in different development levels to improve their expenditure efficiency, but also to choose appropriate fiscal and tax policies.And to improve the residents social welfare also has certain reference value.Studies have shown that government spending efficiency generally increases with the increase in capital flows, but when the tax rate is higher than a certain range, there is a reverse trend, which is more likely to occur in poor areas; if the initial tax rate is low,The efficiency of government expenditure will increase with the increase of the degree of capital flow, but for the poor areas, when the degree of capital flow increases to a certain extent, the efficiency of government expenditure will decrease.The effect of capital flow on social welfare is related to the initial capital stock and tax rate.
【作者單位】： 湖北經(jīng)濟(jì)學(xué)院信息管理與統(tǒng)計(jì)學(xué)院;北京大學(xué)光華管理學(xué)院;中南財(cái)經(jīng)政法大學(xué)統(tǒng)計(jì)與數(shù)學(xué)學(xué)院;
【分類(lèi)號(hào)】：D630;F812.45

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