财经论丛 ›› 2019, Vol. 35 ›› Issue (11): 20-29.

• 财政与税务 • 上一篇    下一篇

财税竞争、空间关联与我国市场一体化发展

毛军1, 梁宏志2   

  1. 1.海南师范大学数学与统计学院,海南 海口 571158;
    2.贵州财经大学经济学院,贵州 贵阳 550025
  • 收稿日期:2018-11-27 出版日期:2019-11-10 发布日期:2019-12-16
  • 作者简介:毛军(1986-),男,海南琼中人,海南师范大学数学与统计学院讲师,博士,湖南省现代服务业研究基地成员;梁宏志(1965-),男,湖南衡阳人,贵州财经大学经济学院教授。
  • 基金资助:
    海南省自然科学基金项目资助(118MS042);海南省高等学校教育教学改革研究资助项目(Hnjg2018ZD-10)

Fiscal and Tax Competition, Spatial Correlation and the Development of China's Market Integration

MAO Jun1, LIANG Hongzhi2   

  1. 1.School of Mathematics and Statistics, Hainan Normal University, Haikou 571158, China;
    2.School of Economics, Guizhou University of Finance and Economics, Guiyang 550025, China
  • Received:2018-11-27 Online:2019-11-10 Published:2019-12-16

摘要: 文章运用空间网络分析方法测算2000~2016年我国市场一体化的空间关联关系,研究发现我国市场一体化水平呈现出复杂的、多线程的网络结构,形成了净溢出板块、经纪人板块、双向溢出板块、净受益板块分布状态,不同省份在网络结构中分别扮演着“引导”角色、“桥梁”角色、内部和外部双向“引导”角色以及“跟随”角色。此外,文章采用空间滞后半参数面板模型研究发现,地区间税收竞争会阻碍我国市场一体化的发展,近似服从“W”形分布情况;地区间财政支出竞争加剧了国内市场分割和阻碍我国市场一体化的进程。因此,需要考虑空间网络因素下的财税政策促进我国市场一体化的均衡发展。

关键词: 财税竞争, 市场一体化, 空间复杂网络分析, 半参数面板空间滞后模型

Abstract: This paper uses the spatial network analysis method to measure the spatial correlation of market integration in China from 2000 to 2016. It is found that the level of market integration in China presents a complex and multi-threaded network structure, forming the distribution composed of a net overflow plate, broker plate, bidirectional spillover plate, and net benefit plate. Different provinces play the “guide” role, “bridge” role, internal and external bidirectional “guide” roles or “follow” role in the network structure respectively. In addition, by using the spatial lag semi-parametric panel model, the study finds that inter-regional fiscal and tax competition will hinder the development of China's market integration, similar to the “W” shape distribution; inter-regional fiscal expenditure competition intensifies the domestic market segmentation and hinders China's market integration process. Therefore, the key point of the balanced development of China's market integration, taking the spatial and external factors into account, lies in the reasonable formulation and implementation of the fiscal and taxation policy.

Key words: Fiscal and Tax Competition, Market Integration, Spatial Complex Network Analysis, Semi-parametric Panel Space Lag Model

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