【摘要】 本文构建空间滞后面板模型研究我国地方政府间财政竞争的空间策略行为对企业技术创新的影响。研究发现:地方政府间财政竞争存在显著的策略模仿行为,这种空间互动促进了企业技术创新的普遍提高,但是对研发费用、人力资本以及创新产出的影响程度各不相同。基于税收优惠、财政补贴和财政支出三种政策工具的进一步检验还发现:周边地方政府税收优惠和财政支出在研发费用和创新产出方面均采取了互补的空间策略,而在人力资本投入方面则出现替代行为;财政补贴在研发费用、人力资本与创新产出上均采取互补的空间策略。更多还原

【Abstract】 Based on the spatial lagged regression model, this paper studies the effect of horizontal strategic interaction of local governments’ fiscal competition on enterprises’ innovation. We find that local governments have obvious strategy imitation and it will stimulate enterprises to innovate. But it has different influence on R&D, human capital and innovation output. Analysis of tax incentives, fiscal subsidies and fiscal expenditure has found three cases. Firstly, the neighboring provinces take complementary strategy of tax incentives and fiscal expenditure to stimulate R&D and innovation output. Secondly, they take alternative actions on human capital investment. Thirdly, they take complementary strategy on R&D, human capital and innovation output.更多还原