空间视角下最优税收理论研究进展  

Research Progress on Optimal Tax from a Spatial Perspective

作　　者：刘华[1] 马卓 陈力朋 LIU Huɑ;MA Zhuo;CHEN Lipeng(Huazhong University of Science and Technology,Wuhɑn,China;Zhengzhou University,Zhengzhou,China)

机构地区：[1]华中科技大学管理学院,430074 [2]郑州大学商学院,450001

出　　处：《经济学动态》2024年第7期146-160,共15页Economic Perspectives

基　　金：国家社会科学基金一般项目“共同富裕目标下财产税调节财富分配差距的作用机制与改革路径研究”(23BJY018);国家自然科学基金面上项目“房屋价值与居民收入不相称条件下的房地产税纳税能力评估与税制设计研究”(71873049)。

摘　　要：随着技术进步,要素流动加快,从空间维度研究税收问题显得愈加重要,基于空间视角的最优税收相关研究日趋丰富。本文从空间经济中最优税收研究问题、空间最优税收的影响因素和空间最优税收的福利效应三个方面,梳理了空间视角下最优税收的研究脉络和最新进展。研究表明:随着新经济地理学的发展,空间视角下的人口迁移、产业分布、经济集聚等因素被纳入税收分析框架,拓展了最优税收的研究视角;要素流动、贸易关联和税收竞争等皆会影响生产力布局和经济集聚,从而影响最优税收设计;空间最优税收要考虑地理特征,通过恰当的税制设计使得生产和消费达到最优状态,实现社会福利最大化。本文总结的空间视角下最优税收的相关研究,将为我国建设统一大市场背景下的新一轮税制改革提供经验借鉴和理论参考。Promoting the orderly flow and optimal allocation of factors among regions is an important focus point for realizing China’s high-quality economic development,and fiscal policy is an important means for promoting the balance and optimization of factor allocation.With the advancement of technology and the acceleration of factor mobility,it is increasingly important to study tax issues from the spatial perspective,and research related to optimal tax from the spatial perspective is becoming increasingly abundant.This article summarizes research on optimal tax from a spatial perspective in three aspects:spatial economy and optimal taxation,the influencing factors of spatial optimal tax,and the welfare effects of spatial optimal tax,thus providing experience and theoretical references for the new round of tax reform in the context of the construction of the national unified market.To begin with,this article briefly reviews the research context of the spatial economy to more clearly grasp the ideological origin of research on the spatial economy and clarify the core issues of research on the spatial economy.In the 1990s,the new economic geography incorporated spatial factors into the framework of general equilibrium analysis,thus bringing spatial issues into the research horizons of mainstream economics.Research on spatial economy expands the horizons of optimal tax theory and empirical research and prompts foreign scholars to explore the impact of tax policy on population mobility,enterprise location choice,industrial distribution,economic agglomeration,and city scale from spatial perspectives.Subsequently,this article analyzes the influencing factors of optimal tax design from the spatial perspective in terms of factor flows,trade links,and tax competition.It is found that the agglomeration effect and human capital spillover effect brought by the flow of labor and capital factors promote the economic development of cities,but disorderly resource flow causes spatial inefficiency.To avoid resource mismatch and loss o

关 键 词：空间视角 最优税收 要素流动 资源配置 

分 类 号：F812.42[经济管理—财政学]