中文摘要：

中国作为一个典型的大国,区域经济发展极其不平衡,而税收竞争更容易在地理位置接近、经济发展水平相似的地方政府之间发生。本文运用1978~2006年的经验数据,构建空间计量面板模型,分别估计东、中、西部区域内的地方政府间税收竞争的反应函数,实证分析三个区域内地方政府间税收竞争行为的事实特征和规律。实证结果表明,东、中、西部地区内部各省级政府间都存在着正向的税收竞争,但是竞争的激烈强度有差异。分税制改革前,税收竞争最激烈的地区都是西部,其次是中部,最后是东部;分税制改革以后,预算内平均宏观税负竞争最激烈的地区是西部,其次是中部,最后是东部;预算外平均宏观税负竞争和预算内外平均宏观税负竞争最激烈的地区都是中部,其次是西部,最后是东部。由此可见,在中国越是经济落后的地区,税收竞争越是激烈。

英文摘要：

As a typical great power, China has an unbalanced development of inter-region economy. While tax competition happen more in such local governments as their geographical position is near and their economy development is similar. This paper constructs the spatial econometric panel model using 1978-2006 data of China, and separately estimates tax competition reaction function of the east,cental and west region.Then we analyse the character and rule of the three regions＇tax competition.The result of empirical research indicates that there are positive tax competition in the three regions,but competition extent is different. Before the separate tax system, the west region＇s tax competition is most fierce, and the central region the less, and the east region the least. After the separate tax system, the west region＇s tax competition of the average macro tax burden under budget is strongest, and secondly the central region, and lastly the east region; while tax competition of the average macro tax burden off budget ,and the average macro tax burden both under budget and off budget are the central region,the west region and the east in turn.By this token, as for a region＇s economy in China, the more backward the regions are , the more fierce the tax competition is.