长三角区域税收竞争影响市场一体化的理论与实证分析  

Theoretical and Empirical Analysis on the Influence of Tax Competition on Market Integration in Yangtze River Delta

作　　者：黄丙志[1] 寿亦如 HUANG Bing-zhi;SHOU Yi-ru(Shanghai Customs College,201204)

机构地区：[1]上海海关学院,201204

出　　处：《上海经济研究》2021年第8期92-101,共10页Shanghai Journal of Economics

摘　　要：在构建国内大循环为主体、国内国际双循环相互促进的新发展格局下,研究税收竞争推动长三角区域更高质量一体化发展具有重要意义。基于2009-2018年长三角区域24市①的面板数据,多元回归分析长三角区域税收竞争对市场一体化的影响,发现长三角区域存在消极的税收竞争,阻碍了商品和资本市场一体化,且对资本市场的消极作用大于商品市场。在此基础上,结合文献分析和长三角实际,从阻断消极税收竞争产生的原因及主要手段两个视角,总结提出了针对性的财税政策建议。Under the new pattern of development of building the domestic cycle as the main body while maintaining coordination with the international cycle,it is of great significance to study the tax competition to promote the higher quality integrated development of the Yangtze River Delta region.Based on the panel data of 24cities in the Yangtze River Delta region from 2009to 2018,this paper analyzes the impact of tax competition on market integration by multiple regression,and finds that there is negative tax competition in the Yangtze River Delta region,which hinders the integration of commodity and capital markets.The negative effect of tax competition on the capital market is greater than that on the commodity market.On this basis,combined with the literature analysis and the reality of the Yangtze River Delta,from the two perspectives of the causes and main means of blocking the negative tax competition,this paper summarizes and puts forward some targeted fiscal and tax policy suggestions.

关 键 词：长三角区域 税收竞争 财政协同 市场一体化 作用机制 

分 类 号：F812[经济管理—财政学]