关键词: 税收竞争,省际间税收竞争,地方税收收入,绝对竞争,相对竞争

Abstract: Based on the fiscal income and local tax income data of China’s 29 provincial governments from 2006 to 2010, this paper conducts an empirical study of tax competition among the provincial governments by applying the model of tax competition. The results show that there exist two types of tax competition among the governments: absolute competition and relative competition. In terms of competitive ability, the former has a positive relation with the degree of marketization; and the latter has a positive relation with the efficiency of local scale economy. At present, China has a fierce inter-provincial tax competition, which is the inevitable outcome of the existing fiscal system. Therefore, in order to solve the vicious tax competition among the governments, we have no choice but to perfect the tax-sharing fiscal system, establish a reasonable local tax system, and regulate the debts of the local governments.

Key words: tax competition; inter-provincial tax competition; local tax income; absolute competition; relative competition