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中文摘要：
中国财政分权体制下的地区间招商引资竞争广泛存在。本文通过一个纳入经济集聚因素的新古典投资决策计量模型，考察了税收激励对投资地域选择的影响。研究发现目前在中东部地区经济集聚可为地方财政带来一定的集聚租金，这使地区间税收激励政策呈现为差异化竞争策略；投资的流动性、地区经济基础、投资的产权性质等均对地区的税收激励政策选择有重要影响。本文的研究意味着，实现区域均衡发展需要构建稳定的地区间财力分享制度、改善欠发达地区的产业发展基础。
英文摘要：
Under China＇s fiscal decentralization, investment competition among regions is a widespread phenomenon. The paper examines the effects of tax incentive policies on region- al selection of investment based on a simple investment decision-making model including eco- nomic agglomeration factors. It＇s been found that economic agglomeration may bring an ag- glomeration rent to local government at least in eastern and central provinces, so that inter-regional investment competition shows diverse strategies. From the perspective of regional equalization, this study suggests that the key is to build a stable system of fiscal transfers and enhance the growth environment of less-developed regions.
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