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笔者基于新经济地理学理论框架,将企业区位选择假定为区位特征的函数,运用泊松分布模型,采用2002年~2007年中国工业企业数据库中229个地级市工业企业层面的面板数据,检验了地方财税负担、聚集经济与工业企业区位选择之间的相互关系。研究发现,企业的区位选择受到地方政府财税负担及地方经济集聚等多因素的影响,但不是所有类型的税收都与企业进入决策呈现负相关关系,说明聚集经济会在一定程度上减少资本的跨区流动,使得在聚集主导的区域政府即便征收较高的税率也不会导致资本大规模流出。这从一个侧面反映出对于地方政策的制定者来说,“把激励搞对”能有效地实现资源的流入。
Based on the theoretical framework of new economic geography, the author assumes the location choice of enterprises as a function of location characteristics. Using the Poisson distribution model, panel data of 229 prefecture-level industrial enterprises in China’s industrial enterprises database from 2002 to 2007 are tested. The local tax burden, the gathering economy and the choice of location among industrial enterprises. The study finds that the location choice of enterprises is affected by the fiscal and tax burden of local governments and the agglomeration of local economy. However, not all types of taxes have a negative correlation with the decision-making of enterprises, indicating that aggregate economy will reduce cross-border capital to a certain extent The flow of areas made it impossible for large-scale capital outflows even if the government levied a higher tax rate in the areas where the agglomerations were dominant. This shows from one aspect that for local policymakers, “encouraging incentives” can effectively bring about the inflow of resources.