税收竞争有利于提升区域创新绩效吗?——基于创新要素流动的空间机制分析  

Is Tax Competition Conducive to Improving Regional Innovation Performance?Analysis of Spatial Mechanism Based on Innovative Elements Flow

作　　者：王欣亮[1] 汪晓燕 刘飞[2] WANG XinLiang;WANG XiaoYan;LIU Fei(Northwest University, Xi’an 710127)

机构地区：[1]西北大学公共管理学院,陕西西安710127 [2]西北大学哲学院,陕西西安710127

出　　处：《财贸研究》2021年第6期98-110,共13页Finance and Trade Research

基　　金：国家自然科学基金青年项目“地方政府竞争引致创新要素错配及效率损失研究”(71904156);国家自然科学基金项目“我国经济发展质量损失研究:基于财政失衡下地方政府行为偏向的分析”(72074180);陕西省软科学研究计划项目“优化生产要素配置驱动陕西现代化产业体系构建路径研究”(2021KRM069)。

摘　　要：在对税收竞争影响区域创新绩效的理论机制分析基础上,利用中国2010—2017年地级市面板数据,构建空间动态面板模型,进行SYS-GMM估计,结果表明:税收竞争与区域创新绩效间存在倒U形关系,分区域却呈现出东低西高的区位特征,表明西部地区具有更大的减税降费空间;适度税收竞争通过创新要素流动提高区域创新绩效,但创新资本与人才流动的中介机制发挥存在地区依赖性——东部创新人才流动作用更强,中西部创新资本流动效果更明显。从空间效应看,创新资本与人才在不同区域的空间效应基本一致,总体上创新资本流动的空间外部性尚未显现,但创新人才流动则能抑制税收竞争的空间负外部性,通过“邻近互补”提升区域整体创新绩效。Based on analysis of theoretical mechanism of impact of tax competition on regional innovation performance,this paper constructs a spatial dynamic panel mode using panel data of prefecture-level cities in China from 2010 to 2017.The results of SYS-GMM estimation shows that there’s an inverted“U”relationship between tax competition and regional innovation performances,but it shows the location characteristics of“low east and high west”by zone divided,indicating that the west had more room for tax reduction and fee reduction.Moderate tax competition improves regional innovation performance through the flow of innovation factors.But the intermediary mechanism of innovation capital and talent flow is regionally dependent-the effect of innovative talent flow in the east is stronger,and innovation capital flow in the central and western regions is more obvious.From the perspective of spatial effects,the spatial effects of innovative capital and talents in different regions are basically the same.Although the spatial externalities of the flow of innovative capital have not yet appeared on the whole,the flow of innovative talents can inhibit the negative spatial externalities of tax competition and enhance the overall regional innovation performance through“Neighboring complementation”.

关 键 词：税收竞争 创新人才流动 创新资本流动 区域创新绩效 

分 类 号：F812[经济管理—财政学]