关键词: 经济集聚, 税收竞争, 集聚租, 地区差异

Abstract: Based on the industrial enterprise micro-data of 280 cities in China from 1999 to 2008, it constructs a three-dimensional agglomeration index system to measure the agglomeration characteristics of local economy. It studies the local government tax strategy and the influence factors in the effective tax rate of industrial enterprise in China by using employing linear regression and penalized quantile regression panel models. The results show as follows: ① there exists a big difference between Eastern and Midwestern regions in agglomeration form and scale; ② local governments carry out different tax policies according to different economic agglomeration characteristics, and the tax competition is the wisdom game between the government and enterprises under the policy guidance rather than "the bottom competition";③ the eastern region has significant differences with the middle and western regions in the relationships between actual tax rate of enterprises and capital per labor or capital liquidity; ④ the enterprise property structure, enterprise scale, and urban infrastructure significantly impact the actual tax rate of enterprises.

Key words: Economic Agglomeration, Tax Competition, Agglomeration Rent, Regional Difference