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Reasearch on the Relationship between Horizontal Tax Competition and Regional Economic Disparities in China

Author: JiangShanWen
Tutor: LiHua
School: Shandong University
Course: Finance
Keywords: Macro tax burden Regional economic disparities Cluster analysis Tax competition
CLC: F127
Type: Master's thesis
Year: 2010
Downloads: 332
Quote: 1
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Abstract

Horizontal tax competition between local governments of tax competition in our local government tax competition environment, means of tax incentives, and even local governments to maximize their own interests and abusing the system permits institutional tax competition, competition showing excessive, disorderly specification. Horizontal tax competition in local government, on the one hand, there may be conducive to the development of the regional economy, but on the other hand, also may reduce tax revenues and thus affect the economic development of the region, so the impact of horizontal tax competition on regional economic development can not be generalized. In the context of promoting social equity, the study of the relationship between tax competition and regional economic coordinated development as well as regional economic disparities, a very necessary. In China, the horizontal tax competition is the main form of domestic tax competition, and its impact is very broad. Factors affecting regional economic disparities, including a variety of direct factors also include a variety of indirect factors. The local governments to promote economic development in the region through the horizontal tax competition, but the role and status of horizontal tax competition in the regional development gap how still uncertainty, the focus of this study is to investigate tax competition on regional development The mechanism of action of the gap, and empirical analysis of China's current tax lateral competition regional development disparities effect. The article attempts to horizontal tax competition initiative Tax Competition with passive tax competition are two types of cluster analysis method for the determination of the type of tax competition \final econometric model to analyze the relationship between tax competition and regional economic disparities. Finally, according to the results of empirical analysis of tax competition policy specification personal recommendations. The text is divided into the following six parts: Chapter 1, Introduction. Introduced dissertation research background, research ideas, research methods, thesis structure, innovation, and the problems. Listed market competition, government competition, fiscal competition, spending competition and tax competition concept further distinction, focusing on analysis of of initiative tax competition and passive tax competition connotation. Chapter 2, the literature review and Concepts. The literature review section will at home and abroad to review the latest research. Include tax competition connotation, means in the form of the current domestic tax competition, the current situation of the domestic tax competition, tax competition effects and tax competition with regional economic disparities relationship. Chapter 3, tax competition and regional economic gap between the theoretical analysis. This section contains the regional economic effects of tax competition mechanism affecting regional economic disparities, as well as tax competition two parts. Of both logic incentives and influencing factors analysis, the mechanism of action boils down to three things: the absolute reduction of the tax burden, the relative difference of the tax burden and other impacts. Regional economic effects of tax competition mechanism table contains the effects of regional economic growth, the comprehensive regional sustainable development effects as well as weakening effects of regulation, each of these three effects analysis and draw horizontal tax competition regional economic disparities role. Chapter 4, the horizontal tax competition and regional economic disparities Research on Measurement Methods. The article proposed the initiative of the regional tax competition, total initiative of tax competition, the passive tax competition, the total passive tax competition and the calculation of the total tax competition. A measure of the economic gap between the traditional Gini coefficient, Sill index method. Chapter 5 Empirical analysis of horizontal tax competition and regional economic disparities. The article first proposed cluster analysis method, and the level of economic development, the four indicators of regional GDP structure, regional industrial structure, regional financial status of expenditures to the provinces packet, the ultimate measure of a 1997-2007 initiative, passive tax competition. Panel model analysis of tax competition and regional economic disparities based on relationship obtained initiative Tax Competition favor reducing regional economic disparities, the the passive tax competition to expand the economic gap between the conclusion; through the analysis of the overall economic gap between the total tax competition the relationship between the draw current horizontal tax competition is conducive to the conclusion of the regional economy to narrow the gap. Chapter 6 specification horizontal tax competition policy recommendations. Through quantitative and qualitative research, and ultimately make policy recommendations: to encourage \

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