本书基于新经济地理学视角下的税收竞争理论，结合中国现实背景，对中国地方政府税收竞争问题进行研究。主要内容包括：从理论推导和现实背景两个层面阐释中国地方政府税收竞争的可能性；从多个视角实证考察中国地方政府税收竞争行为的特征；对经济集聚与地区税收竞争行为的关系进行理论分析、实证检验与结果解释；对劳动、资本与消费有效税率及其税收竞争的经济增长效应进行理论分析、实证检验与结果解释；对匡正地方政府盲目税收竞争行为、优化地区间经济竞争环境的对策进行探讨。

Based on the theory of tax competition from the perspective of new economic geography, this book studies the tax competition of local governments in China in combination with the actual background of China. The main contents include: explaining the possibility of local government tax competition in China from two levels: theoretical derivation and practical background; Empirical examination of the characteristics of local government tax competition behavior in China from multiple perspectives. Theoretical analysis, empirical testing and result interpretation of the relationship between economic agglomeration and regional tax competition; Theoretical analysis, empirical testing and interpretation of the economic growth effects of effective tax rates of labor, capital and consumption and their tax competition; The measures to correct the blind tax competition behavior of local governments and optimize the economic competition environment between regions were discussed.（AI翻译）

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