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不对称税收竞争理论以序贯博弈为模型基础提出地区间竞争双方策略互动行为的异质性,竞争中可能存在领导者和跟随者,而这表现在税收政策信息在竞争双方之间的流向。本文基于Shannon转移熵研究中国地区间不对称税收竞争中的税收政策信息流向,探究地区间不对称税收竞争动态过程。测算结果表明,税收竞争中经济较发达地区承担税收政策信息的净流出方,在竞争中为领导者,而经济欠发达地区为信息净流入方,在竞争中为跟随者。这为剖析中国地区间不对称税收竞争机制,探究地方政府间税收竞争关系,提出缓解竞争对策提供有价值的参考。
The theory of asymmetric tax competition puts forward the heterogeneity of strategy interaction behavior between two competitors in the region based on the sequential game theory. There may exist leaders and followers in the competition, which is reflected in the flow of tax policy information between the two competitors. Based on the Shannon transfer entropy, this paper studies the flow of tax policy information in the asymmetric tax competition in China and explores the dynamic process of asymmetric tax competition in the region. The calculation results show that the net outflow of tax policy information in the economically developed regions in the tax competition is the leader in the competition while the less developed regions are the net inflow of information and followers in the competition. This provides a valuable reference for analyzing the asymmetric tax competition mechanism in China, exploring the tax competition relationship among local governments and putting forward the measures to mitigate competition.