关键词: 税收竞争, 政府偏好, 分成激励, 均等化转移支付

Abstract: Fiscal decentralization provides incentives for local governments to vigorously develop economy and also motivate regions to compete for taxHow will tax sharing influence tax competition among regions? How will tax competition affect regional investment and income gap under different government preferences? And what role does transfer payment equalization play in tax competition? In order to answer the above questions，this paper builds a tax competition model and expands it from multiple dimensionsCombined with numerical simulation analysis，it shows that: first，the increase of local government tax sharing ratio will improve the intensity of tax competition；second，the tax competition，investment and tax policies of local governments are significantly influenced by their preferences；third，the output gap and the welfare gap among regionsFinally，equalization transfer payment system can alleviate tax competition among regions will be wider as tax sharing provides greater incentives；fourth，transfer payments equalization will mitigate tax competition among regionsAccording to the above conclusions，the superior government should consider the influence of local government preference on regional tax policy and fiscal expenditure policy when formulating the assessment method for local leading officials，and at the same time，make regional overall planning，provide corresponding support for underdeveloped regions and make reasonable use of transfer payment equalization policy tools

Key words: tax competition, government preference, tax sharing, equalization of transfer payments