治理“大城市病”的城市群税收政策  

Tax policies for urban agglomeration to control “big city disease”

作　　者：杨星琪 黄海军[1] YANG Xingqi;HUANG Haijun(School of Economics and Management,Beihang University,Beijing 100191,China)

机构地区：[1]北京航空航天大学经济管理学院,北京100191

出　　处：《清华大学学报（自然科学版）》2022年第7期1212-1219,共8页Journal of Tsinghua University(Science and Technology)

基　　金：国家自然科学基金重大项目(71890971);中法未来城市实验室基金资助项目(Z201100008320011)。

摘　　要：针对大城市人口膨胀引发的“大城市病”,该文从税收调控的角度研究政府如何权衡疏解大城市人口规模和实现社会福利最大化二者之间的关系,提出“三城市空间均衡模型”,允许城市群居民在城市内通勤、城市间迁移和城市间通勤,并明确考虑通勤税和工资税对城市群人口分布、空间结构和土地租金的影响。3个经典城市群空间结构的数值结果表明:税收政策的效果与城市群空间结构有关,但恰当的通勤税政策始终是政府的最优选择。The ‘big city diseases’ is caused by population expansion in metropolises. This paper shows how the government can take tax regulation to balance the goal of decreasing the population against that of maximizing the social welfare. Considering the effects of commuting tax and payroll tax on population distribution, spatial structures, and land rents in the urban agglomeration, a three-city spatial equilibrium model that allows for intra-city commuting, inter-city migration, and inter-city commuting, is presented. The numerical results of three classical urban agglomeration spatial structures show that the effects of tax policies are related to the urban agglomeration spatial structures, but a well-designed commuting tax is always a better choice for the government.

关 键 词：城市群 大城市病 人口规模 税收调控 空间均衡 城际通勤 

分 类 号：F061.5[经济管理—政治经济学]