Heterogeneity, Tax Competition and Urban Economic Growth#br#
——Based on Panel Quantile Model Analysis

JOURNAL OF BEIJING UNIVERSITY OF POSTS AND TELECOM ›› 2016, Vol. 18 ›› Issue (6): 81-88.

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Heterogeneity, Tax Competition and Urban Economic Growth#br# ——Based on Panel Quantile Model Analysis

School of Financial and Monetary, Chongqing Technology and Business University, Chongqing 400067, China

Received:2016-07-28 Online:2016-12-31

Abstract

Abstract:

Under the sustained downward pressure of economic growth, regional economic needs to explore new growth from tax competition. Based on the panel data of 1626 tax competition cases in 271 China’s cities from 2008 to 2013, considering individual heterogeneity and parameter heterogeneity, panel quantile regression model method is used to test the influence of tax competition on urban economic growth. The results show that tax competition has significantly positive impact on urban economic development, but the influence coefficient differs at various quantiles of economic development levels. The tax competition in poor areas and developed areas have bigger influence on economic growth, while the estimated coefficient of tax competition shows the “U” type —first declining and then rising. The robustness test draws the same conclusion. At the same time, the result shows that there is no malignant tax competition among regional governments.

Key words: quantile regression model, tax competition, urban economic growth

CLC Number:

F812.7
F127

XIAO Ye， JIA Hong. Heterogeneity, Tax Competition and Urban Economic Growth#br# ——Based on Panel Quantile Model Analysis[J]. JOURNAL OF BEIJING UNIVERSITY OF POSTS AND TELECOM, 2016, 18(6): 81-88.

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Heterogeneity, Tax Competition and Urban Economic Growth#br# ——Based on Panel Quantile Model Analysis

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