横向税收竞争、官员更替与城市绿色全要素生产率——基于长三角41个城市的面板证据  

Horizontal Tax Competition,Official Turnover and Urban Green Total Factor Productivity:Based on the Panel Evidence of 41 Cities in the Yangtze River Delta

作　　者：田时中[1] 胡福龙 TIAN Shizhong;HU Fulong(School of Economics,Anhui University,Hefei 230601,China)

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《华东经济管理》2023年第12期23-33,共11页East China Economic Management

基　　金：国家社会科学基金一般项目“‘双碳’目标下长三角生态绿色一体化的创新驱动机理及推进策略研究”(22BJY106)。

摘　　要：文章基于2008—2020年长三角41个城市的面板数据,采用超效率SBM模型测度41个城市绿色全要素生产率,并从税收总量和税制结构双重视角,构建面板Tobit模型和门槛效应模型,实证检验横向税收竞争、官员更替对长三角城市绿色全要素生产率的多重影响。研究表明:从税收总量来看,横向税收竞争促进了长三角城市绿色全要素生产率的提升;从税制结构来看,增值税竞争和企业所得税竞争均显著促进了长三角城市绿色全要素生产率的提升。调节效应检验显示,官员更替能够显著增强横向税收竞争对长三角城市绿色全要素生产率的促进作用;而门槛效应实证结果表明,政府公共支出规模扩大弱化了横向税收竞争对长三角城市绿色全要素生产率的促进作用。Based on the panel data of 41 cities in the Yangtze River Delta from 2008 to 2020,this paper uses the super efficiency SBM model to measure the green total factor productivity of 41 cities,and constructs the panel Tobit model and threshold effect model from the dual perspectives of total tax revenue and tax structure.This paper empirically examines the multiple impacts of horizontal tax competition and official turnover on green total factor productivity in the Yangtze River Delta cities.The results show that:from the perspective of total tax revenue,horizontal tax competition promotes the improvement of green total factor productivity in the Yangtze River Delta cities;from the perspective of tax structure,value added tax competition and enterprise income tax competition have significantly promoted the improvement of green total factor productivity in the Yangtze River Delta cities.The adjustment effect test shows that official turnover can significantly enhance the promotion effect of horizontal tax competition on green total factor productivity in the Yangtze River Delta cities.The empirical results of threshold effect show that with the expansion of government public expenditure scale,the promotion effect of horizontal tax competition on green total factor productivity in Yangtze River Delta cities is weakened.

关 键 词：长三角 横向税收竞争 官员更替 绿色全要素生产率 高质量一体化 

分 类 号：F812.42[经济管理—财政学] F124.5[政治法律—政治学] D630[政治法律—中外政治制度]