关键词: 政府统计 , 公信力, 公众, 税收竞争, 营业税, 空间计量

Abstract: Tax competition is one of the common methods of the competition among the local governments. In order to attract the tax base, loosens the efforts on tax collecting is the main form of competition. Theoretical model demonstrates that different strategies behaviors of counties depend on the governments’ relative rates. The difference of tax rate of capital elasticity lead to actual tax rates divergence. We employ spatial econometric method to analyze the tax competition, an empirical analysis of the county-level panel data finds robust results: adjacent counties in the business tax rate have significant strategic complementarity behavior (tax mimicking); heterogeneity of government tax rate has differences, the poor county is higher than the rich county. Correcting tax collection twist and improving incentive of market protection is the key of future reforms.

Key words: Government Statistics, Public Trust, Public, Tax Competition, Business Tax, Spatial Econometrics