The Research On Regional Tax Competition Of Xia-zhang-quan Economic Region From Perspective Of Industry Cluster Economy

Based on the new economic geography theory,this paper uses the way of theoreticalanalysis and empirical analysis to study relationship between cluster economy and taxcompetition systemically of Xiamen，Quanzhou，Zhangzhou cities. We mainly introduce the neweconomic geography (NEG) and tax competition in theoretic analysis.By introducing theindustrial clusters to analytical framework of tax competition,we provide the theoretical supportfor dealing with the tax competition problem. This paper measures conditions of industrialclusters and the tax competition in empirical analysis.In aspect of industrial clusters, throughintroducing innovatively model-GEM, building second class indicators and adopting multi-indexways, the writer evaluate the status of industrial clusters of three cities from differentperspectives so as to conclude that “Xiamen–Zhangzhou” has been the model of“center-periphery” and “Quanzhou” has been the cluster model of “urban-counties”.In the aspectof tax competition, we use macro-tax burden as standard to draw a conclusion that tax burden inXiamen is highest in the three cities. In the following model building, we discuss the relationshipbetween cluster economy and tax competition by panel regression equation.The empirical resultsreveal that the traffic condition and fiscal expenditure can intensify the competition,other factorsCan relieve the press between governments in some degree.Besides,the more rapidly industrialclusters developed, the more possibly the city can take the advantage. At last,according to theempirical results,this paper put forward some policy suggestions, such as the reform of the fiscaland taxation systems、adjustment of the tax policy of three cities、building the mechanisms ofsharing taxation benefit and the development of cluster externalities and so on.