2920 
2676传统的税收竞争理论聚焦经济资源的争夺，将税收竞争界定为单一的逐底竞争行为，而忽视了中国情境下逐顶竞争的可能性。文章通过构建数理模型论证了在多元绩效考核的视角下，完全对称的纯策略纳什均衡博弈将促使地方政府税收征管同时存在逐底竞争和逐顶竞争两种动机，尤其是逐顶竞争会造成税负易升难降的税负粘性现象，从而影响减税降费政策的实效性。基于269个城市2005—2018年面板数据构建非对称反应模型，并进行了税收竞争效应的空间计量分析，回归结果验证了逐顶竞争和逐底竞争并存，且以逐顶竞争效应为主。进一步嵌套上市公司数据的回归分析显示，一省之内经济发展水平相近城市的税收逐顶竞争会显著推高税负粘性，特别是在非国有企业和制造业企业中尤为突出。可见，税收竞争是造成税负粘性现象的重要原因，这为未来加强税收征管、优化绩效考核指明了改进方向。
税收逐顶竞争与税负粘性——基于多元绩效考核的视角
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引用本文
刘金东, 徐文君, 王佳慧. 税收逐顶竞争与税负粘性——基于多元绩效考核的视角[J]. 上海财经大学学报, 2023, 25(5): 32-45.
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