While the Granger causality test between tax competition and economic growth shows that the public expenditure makes a positive effect to economic growth, and the efforts of levy tax of local governments are adaptive behaviors to theirs fiscal status.

• 而对省际间税收竞争增长绩效的格兰杰因果检验则显示,公共服务水平对地区经济增长率具有显著的促进作用,并且地方政府的征税努力与其财政充裕状况直接相关。