The GFCI trips because you created a ground fault, and that's what they're supposed to do when they sense a ground fault. It doesn't matter whether the fault is on the hot or cold side, because the GFCI doesn't really distinguish between hot and cold. All it cares about is whether the current through the two conductors is exactly the same or not. When you short the neutral to ground at the receptacle, you've created another path for current to follow. As a result, there's less current traveling through the neutral conductor than through the hot conductor. Ground fault!
This probably makes sense as long as there's a load on the GFCI, so there's actually current traveling through it. Now I think what's puzzling you is you've seen it happen even if there's nothing plugged in. But when you connect the neutral and ground together, you've made a nice loop which will pick up induced current from all the current flowing in adjacent conductors. When you induce current in the neutral but not in the hot conductor, the GFCI says "Ground Fault!"
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Today's Featured Article - Fabricating Sidesheets - by Chris Pratt. The easiest and best first-time project for wanna-be sheet-metal workers like myself is flat or nearly flat metal cut and drilled to be a tractor's sidesheet. A sidesheet is sheetmetal to cover either the engine as in the case of early Oliver's, Massey-Harris' and many crawlers or the wiring and electrical components as in the case of the Massey-Harris Pony, Allis Chalmers' D Series (D-14, D-15, D-12, D-10, D-17, and D-19). The need for fabricating becomes obvious when you go to buy any of these
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