宏观税负还是公共支出?地方政府财政竞争策略工具的选择

        Fiscal Competition Strate Choice of Local Governments： Macro Tax Burden or Public Expenditure？
    基金：本文是福建省社科规划项目“我省积极稳妥推进城镇化战略研究”（项目批准号：2013C076）的阶段性成果.感谢福建省教育厅项目“福建省加快推进人力资本型城镇化问题的研究”的资助,感谢厦门大学经济学院国际经济与贸易系引进人才科研启动经费的支持.
    摘要：本文借助博弈模型从理论上探讨了包含多重竞争策略的政府竞争问题。我们导入了两种不同竞争策略：税率竞争和财政支出竞争，全面分析了政府财政竞争问题，并利用我国2006—2010年间的253个地级市相关数据，采用广义空间两阶段最小二乘法（GS2SLs）进行实证分析。结果表明政府间的竞争具有多样性和灵活性，例如，当相邻的地级市降低税率时，本地级市将试图通过降低税率或（和）提高公共支出水平来吸引流动资本。
    Using game theory model, this paper discusses the government competition of multiple competition strategies theoretically. In order to analyze local government competition comprehensively, two different competitive strategies are introduced in our model： tax rate competition and public expenditure competition. Then using GS2SLS regression,we have made a case study based on the data of China＇s 253 prefecture-level cities from 2006 to 2010. We find that government competition is diverse and flexible. For example, if neighbors decrease their tax rates, the government will try to restore competitiveness by lowering their tax rate and increasing public expenditure.
    关 键 词：财政竞争 宏观税负 公共支出 广义空间两阶段最小二乘法
    Fiscal Competition, Macro Tax Burden, Public Expenditure, GS2 SLS
    分 类 号：F810.4
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