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	地方政府税收竞争对产能过剩的影响
	赵静 ; Zhao Jing
	2016-03-30 ; 2016-03-30
关键词	税收竞争 产能过剩 地方政府 产能利用率 重工业 tax competition excess capacity local government capacity utilization heavy industry F812.42 F124
其他题名	Effect of Tax Competition among Local Governments on Excess Capacity
中文摘要	使用2001—2011年我国省际面板数据,测算了我国30个省(自治区、直辖市)的产能过剩程度,进一步实证检验了地方政府的税收竞争对产能过剩的影响。结果表明:产能过剩主要出现在重工业领域;地方政府的税收竞争加剧了重工业的产能过剩程度,其中增值税竞争的影响大于总税收竞争和企业所得税竞争的影响,地方政府税收竞争的滞后影响大于当期影响;在中、西部地区,地方政府的税收竞争对重工业产能过剩的影响更为显著。指出:减弱地方政府的税收竞争有利于缓解我国产能过剩问题。; Using the provincial panel data from 2001to 2011in China,this paper measures the degrees of excess capacity of 30provincial administrative units,and estimates the effects of tax competition among local governments on excess capacity.The result shows as follows:excess capacity mainly exists in heavy industry;tax competition among local governments exacerbates the degree of excess capacity in heavy industry,and the effect of value-added tax competition is larger than those of total tax competition and corporate income tax competition,and the lagged effect of tax competition is larger than the current effect;in the middle and western regions,the effect of tax competition on excess capacity is more significant.Therefore,weakening the tax competition among local governments is conducive to alleviate the excess capacity problem in China.
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://ir.lib.tsinghua.edu.cn/ir/item.do?handle=123456789/145591]
专题	清华大学
推荐引用方式 GB/T 7714	赵静,Zhao Jing. 地方政府税收竞争对产能过剩的影响[J],2016, 2016.
APA	赵静,&Zhao Jing.(2016).地方政府税收竞争对产能过剩的影响..
MLA	赵静,et al."地方政府税收竞争对产能过剩的影响".(2016).

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