省市税收分享影响全国统一大市场建设了吗?——基于256个地级市的数据分析  

Has Provincial and Municipal Tax Sharing Affected the Construction of a Unified National Market?—Data Analysis Based on 256 Prefecture Level Cities

作　　者：康明 踪家峰 Kang Ming;Zong Jiafeng

机构地区：[1]南开大学经济学院 [2]南京大学长江产业经济研究院

出　　处：《南方经济》2024年第6期39-56,共18页South China Journal of Economics

基　　金：教育部人文社会科学规划项目“经济‘双循环’视阈下东北地区价值链提升的驱动机制与路径突破研究”(21YJA790011);教育部高校人文社会科学重点研究基地重大项目“统一大市场建设与长三角区域高质量一体化发展研究”(22JJD790033)资助。

摘　　要：打破市场分割,健全市场竞争机制,对形成双循环新发展格局,助推经济高质量发展具有重要意义。文章基于地级市面板数据,利用价格法构建了市场分割指数,实证分析了税收分享对城市间市场分割的影响。结果表明:省市间更高的税收分享比例改善了地方政府财力,保障了对交通基础设施的资金投入,减弱了政府间的税收竞争,有助于打破市场分割。在使用移动份额法构造的Bartik工具变量来解决内生性问题后,所得结论依然成立。异质性分析表明:东中西部地区政府财力以及基础设施建设等方面存在差异,其差别将影响商品的价格和流通,使得东中西部地区的地方市场保护政策存在差异。税收分享对东部地区市场分割的影响更大。进一步分析发现,官员任期与税收分享对市场分割的影响具有一定的替代效果,官员任期的增加弱化了税收分享对市场分割的影响。本文为促进城市间市场一体化发展提供经验证据,适时调整税收分享比例能够加快市场一体化进程,同时政策调整需因地制宜,不能一刀切。The tax sharing system,as an important system and incentive mechanism for intergovernmental income distribution,is an important factor that affects and restricts local government tax revenue.The intergovernmental tax sharing ratio is linked to the amount of tax resources that local governments can retain,which determines the strength of the local government's motivation to protect the local market.This article is based on panel data of prefecture level cities and uses the price method to construct a market segmentation index between cities,empirically analyzing the impact of tax sharing on market segmentation between cities.The results indicate that the estimation coefficient of market segmentation index by tax sharing is significantly negative,and a higher proportion of tax sharing between provinces and cities helps to reduce market segmentation between cities.After using the Bartik instrumental variable constructed by the shift-share method to solve endogeneity problems,the conclusion still holds.Mechanism analysis reveals that tax sharing will exert influence on the market segmentation between cities through two channels:transportation infrastructure construction and tax competition.The development of transportation infrastructure and the weakening of tax competition between governments can help reduce market segmentation between cities.A higher tax sharing ratio has improved the financial resources of local governments,ensured their investment in transportation infrastructure construction,and weakened tax competition among local governments,promoting the process of market integration.Heterogeneity analysis shows that there are differences in market integration ability,tax collection and management ability,resource endowment,and policy environment in the eastern,central,and western regions of China.These differences will be mixed into commodity prices and circulation,resulting in differences in the impact of tax sharing on market segmentation in the eastern,central,and western regions.Compared to the central a

关 键 词：税收分享 市场分割 官员任期 

分 类 号：F812[经济管理—财政学]