关键词: 税收竞争, 市场分割, 互动关系, 面板联立方程组

Abstract: Clarifying the role mechanism between tax competition and market segmentation is conducive to improving the degree of regional coordination and standardizing local government behavior. The research finds that the market segmentation and the tax competition have an interactive relationship, which shows that the market segmentation reduces the enthusiasm of local governments to participate in the tax competition through the effect of barriers and solidification, and suppresses the play of the tax competition, while the tax competition intensifies the market segmentation. The heterogeneity analysis shows that the inhibitory effect of market segmentation on tax competition is robust and has a stronger effect on the right end of the distribution of tax competition conditions. The empirical analysis based on the interaction regression model found that market segmentation is not conducive to improving resource mismatch and weakens the optimization effect of tax competition on resource allocation.

Key words: tax competition, market segmentation, interactive relationship, system of equations