中文摘要：

本文利用中国1980—2010年省级面板数据，从空间区域的外部性视角考察了分税制改革前后地方政府支出竞争的跨类、跨期、跨域增长效应差异。实证结果表明，分税制改革前，各省区相互分割的市场环境决定了省区增长，主要受本地支出策略影响，本地免费搭车获得其他省区支出策略的外部性收益不高；分税制改革后，市场环境趋于整合，跨区域支出竞争抑制了地方政府的机会主义倾向，支出竞争的效益外溢性、竞争外溢性和信息外溢性悄然发生变化。邻域省区之间的经济争胜尤为显著，但过度竞争导致的资源配置效率损失也在一定程度上影响了增长速度。为缓解激烈的区域竞争对抗、弱化地方财政隐性融资激励，应调整财政分权程度，使支出竞争中的各类外溢性尽可能转化为省区增长的内部收益。

英文摘要：

Using Chinese provincial panel data from 1980 -2010, we have explored empirically the cross - type, cross - period and cross - region dynamic growth effects of expenditure competition among local governments from the perspective of spatial Externality. The empirical results show that before tax system reform, separated market environment decides that provincial economic growth was driven primarily by local expenditure policies. The local free -ride external benefits from other provinces were relatively weak. After tax system reform, the market environment tends to be integrated and local government expenditure competition inhibits rent - seeking tendency of local governments. The spillover benefits of expenditure competition, competition spillover and information spillover have been changing. But the loss of resource allocation efficiency led by excessive competition also diminishes growth rate to a certain extend. In order to ease the intense regional rivalry, it is necessary to adjust fiscal decentralization. Then various types of spillover effects of expenditure competition will be transformed into internal benefits of provincial economic growth as far as possible.