长江经济带地区税收竞争对经济高质量发展的效应分析  

AN ANALYSIS OF THE EFFECT OF TAX COMPETITION ON HIGH-QUALITY ECONOMIC DEVELOPMENT:A CASE STUDY OF THE YANGTZE RIVER ECONOMIC BELT

作　　者：赵为民[1] 邢正莉 ZHAO Weiming;XING Zhengli(Economic College,Anhui University,Hefei 230031,China)

机构地区：[1]安徽大学经济学院,安徽合肥230031

出　　处：《河南工业大学学报（社会科学版）》2023年第1期48-55,64,共9页Journal of Henan University of Technology:Social Science Edition

基　　金：国家社会科学基金一般项目(22BJY026);安徽省哲学社会科学项目(AHSKF2018D57)。

摘　　要：在如今多元化的经济背景下,地方政府间适度的税收竞争有利于提高各地区的经济发展质量。为探索长江经济带地区税收竞争与经济增长质量之间的关系,基于长江经济带面板数据,立足于经济增长质量的新发展理念,采用熵权TOPSIS法,测度了长江经济带地区经济高质量发展指数。一方面利用混合OLS、固定效应和随机效应这3种模型对地方政府税收竞争的经济高质量发展效应进行了实证分析,另一方面通过门槛效应探究了长江经济带地区税收竞争与经济高质量发展之间的关系。相关结果表明:长江经济带地区税收竞争,存在单一门槛效应,对于经济质量发展有着显著的抑制作用,且这种抑制作用呈非线性特征;保持适度的税收竞争有助于推动经济的发展。Under the current diversified economic background,tax competition among local governments within an appropriate range is conducive to promoting economic quality growth in various regions.In order to explore the relationship between tax competition and economic growth quality in the Yangtze River Economic Belt,based on the panel data of the Yangtze River Economic Belt and the five development concepts of economic growth quality,the entropy weight TOPSIS method is used to measure the construction of high-quality economic development index,and the relationship between tax competition and high-quality economic development in the Yangtze River Economic Belt is explored mainly through the threshold effect.The results show that tax competition in the Yangtze River Economic Belt has a significant inhibitory effect on economic quality development,and the inhibitory effect is nonlinear.Maintaining moderate tax competition helps to promote economic development.It provides a new perspective to explore the effect of tax competition on the quality of economic development in the Yangtze River Economic Belt region,and also opens up a new research path for other regions to influence the quality of economic development through tax competition.

关 键 词：长江经济带 税收竞争 经济发展质量 门槛效应 

分 类 号：F812[经济管理—财政学]