地方政府的税收竞争是否促进了工业转型和升级?
Yuxin Meng1, Xiaodong Yang2, Chunji Zheng3
1College of Finance and Taxation, Xinjiang University of Finance and Economics, Urumqi, China.
PloS one
|December 19, 2025
概括
地方政府的税收竞争影响工业转型和升级 (ITU) 具有反向的U形关系. 技术创新增强了这种效应,为经济发展政策提供了洞察力.
科学领域:
- 经济学 经济学 经济学
- 公共政策 公共政策
- 城市研究 城市研究
背景情况:
- 高质量的经济发展取决于工业转型和升级 (ITU).
- 地方政府的税收竞争是影响经济发展轨迹的重要因素.
- 了解税收政策与工业进步之间的细微关系至关重要.
研究的目的:
- 从理论上解释地方政府税收竞争对ITU的影响.
- 实证地研究这种关系,它的传播机制,以及技术创新的调节作用.
- 为优化税收战略和促进经济增长提供政策建议.
主要方法:
- 税收竞争与ITU联系的机制的理论解释.
- 实证分析的双向固定效应模型的应用.
- 研究调解作用 (税收结构,收入分配,工业聚合) 和调节作用 (技术创新).
主要成果:
- 当地政府税收竞争与ITU之间存在一个反向的"U形"关系.
- 税收结构,收入分配和工业聚集地作为非线性中间体.
- 技术创新放大了反向的"U形"影响.
- 这种影响在特定的城市环境中更为明显 (例如,没有增长目标,中国东部,发达城市,税收执法薄弱).
结论:
- 地方政府的税收竞争通过一个反转的"U形"曲线影响ITU.
- 技术创新在调节这种关系方面发挥着关键作用.
- 调查结果为改进地方税收政策提供了关键的见解,以促进高质量的经济发展.
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