税收竞争、产业结构优化与经济高质量发展  

Research on Tax Competition,Industrial Structure Optimization,and High-Quality Economic Development

作　　者：方杏村 张洁[1] FANG Xing-cun;ZHANG Jie(School of Economics,Anhui University,Hefei 230601,China;Anhui Research Center for Ecology and Economic Development,Hefei 230601,China)

机构地区：[1]安徽大学经济学院,安徽合肥230601 [2]安徽生态与经济发展研究中心,安徽合肥230601

出　　处：《兰州财经大学学报》2024年第6期11-21,共11页Journal of Lanzhou University of Finance and Economics

基　　金：2021年安徽省社科规划一般项目“安徽经济社会发展全面绿色转型的水平测度与路径优化研究”(AHS-KY2021D52)。

摘　　要：以2007—2020年长江经济带108个城市为研究对象,基于发展基本面、社会成果、生态成果三个维度测度了经济高质量发展指数,运用空间杜宾模型、系统GMM模型和门槛模型探究税收竞争、产业结构优化对经济高质量发展的影响,研究发现:税收竞争会抑制经济高质量发展,产业结构优化会促进经济高质量发展,税收竞争和产业结构优化的交互项会抑制经济高质量发展。进一步研究发现,税收竞争与产业结构优化的协同存在双门槛特征,门槛模型结果显示,在门槛临界值前后表现出明显的非线性,当税收竞争程度增强时,税收竞争与产业结构优化的协同效应对经济的负向影响逐渐降低,表明国家竭力营造的公平税收竞争环境有所成效。This study examines 108 cities in the Yangtze River Economic Belt from 2007 to 2020,mea-suring the high-quality economic development index across three dimensions:development fundamen-tals,social achievements,and ecological achievements.Utilizing spatial Durbin models,system GMM models,and threshold models,the research investigates the effects of tax competition and industrial structure optimization on high-quality economic development.The findings indicate that tax competition inhibits high-quality economic development,while industrial structure optimization promotes it.Addi-tionally,the interaction between tax competition and industrial structure optimization suppresses high-quality economic development.Further analysis reveals that the synergy between tax competition and in-dustrial structure optimization displays a double-threshold characteristic.Results from the threshold model demonstrate significant nonlinearity before and after the threshold critical values.As the intensity of tax competition increases,the negative impact of the synergistic effect between tax competition and in-dustrial structure optimization on the economy gradually lessens,suggesting that the government's ef-forts to establish a fair tax competition environment have been effective.

关 键 词：税收竞争 产业结构优化 经济高质量发展 长江经济带 

分 类 号：F127[经济管理—世界经济] F812.42