税制结构优化对城市经济韧性的提升效应研究:基于资本与劳动力配置效率的分析  

Research on the Enhancing Effect of the Tax Structure Optimization on Urban Economic Resilience:An Analysis Based on Capital and Labor Allocation Efficiency

作　　者：郑威 罗润风 杜剑[2] ZHENG Wei;LUORun-feng;DU Jian(College of Big Data Application and Economics,Guizhou University of Finance and Economics,Guiyang550025,China;The School of Accounting,Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]贵州财经大学大数据应用与经济学院,贵州贵阳550025 [2]贵州财经大学会计学院,贵州贵阳550025

出　　处：《现代财经（天津财经大学学报）》2024年第9期86-102,共17页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社会科学基金重大项目(22&ZD091)。

摘　　要：韧性城市建设已成为城市高质量发展的重要任务,而税制结构优化对于切实增强城市经济韧性具有重要意义。本文采用2015-2022年中国216个地级城市数据,探究税制结构优化能否提升城市经济韧性,并从资本配置效率与劳动力配置效率视角,考察税制结构优化影响城市经济韧性的作用机制。研究结果表明:税制结构优化显著提升了城市经济韧性,在经过内生性问题处理与稳健性检验后,上述研究结果仍然成立。机制检验发现,资本配置效率与劳动力配置效率是税制结构优化提升城市经济韧性的重要传导渠道,即税制结构优化通过改善资本配置效率与劳动力配置效率进而提升城市经济韧性。异质性检验表明,税制结构优化对城市经济韧性的提升效应在行政等级与市场化程度较低城市、规模较小城市以及北方城市中更强。未来提升城市经济韧性应从联合推进“增直接税”与“减间接税”改革、优化资本与劳动力配置效率、结合城市异质性特征实施差异化的韧性提升策略等方面综合发力。The construction of resilient cities has become an important task for high-quality urban development,and the optimization of tax structure is of great significance to enhance the resilience of urban economy.Based on the data of 216 prefecture-level cities in China from 2015 to 2022,this paper explores whether the optimization of tax structure can improve urban economic resilience,and investigates the mechanism of tax structure optimization affecting urban economic resilience from the perspective of capital allocation efficiency and labor allocation efficiency.The research results show that the optimization of tax structure significantly improves the resilience of urban economy,and the conclusion is still valid after dealing with endogeneity issues and conducting robustness tests.The mechanism test finds that the capital allocation efficiency and labor allocation efficiency are important transmission channels for tax structure optimization to improve urban economic resilience,that is,tax structure optimization can improve urban economic resilience by improving capital allocation efficiency and labor allocation efficiency.The heterogeneity test shows that the promoting effect of tax structure optimization on urban economic resilience is stronger in cities with lower administrative level and marketization degree,smaller cities and northern cities.In the future,efforts should be made to enhance the resilience of urban economy by jointly promoting the reform of“increasing direct taxes”and“reducing indirect taxes”,optimizing the efficiency of capital and labor allocation,and implementing differentiated resilience enhancement strategies based on the characteristics of urban heterogeneity.

关 键 词：税制结构优化 资本配置效率 劳动力配置效率 城市经济韧性 

分 类 号：F812.42[经济管理—财政学] F299.27