税收分享对区域协调发展的影响及空间溢出效应  

Impacting of Tax Sharing on Coordinated Regional Development and Spatial Spillover Effect

作　　者：赵冉 何平林 ZHAO Ran;HE Ping-lin

机构地区：[1]北京航空航天大学公共管理学院

出　　处：《科学决策》2024年第12期24-43,共20页Scientific Decision Making

摘　　要：区域协调发展是实现中国式现代化的重大战略部署。依据2008-2021年全国284个城市的样本数据,运用双向固定效应模型、空间杜宾模型,系统考察省市间税收分享对区域协调发展的影响。研究表明:税收分享显著提高区域协调发展水平,但其激励效应存在市场规模、人口密度及地理区位异质性特征。进一步分析发现,发展数字经济、缓解财政压力能对税收分享与区域协调发展的关系产生积极调节作用。此外空间效应表明,税收分享对区域协调发展的正向溢出效应显著。上述结论为深化税收体制改革、促进经济协调发展提供了政策思考。Regional coordinated development is a key strategy for achieving Chinese-style modernization.Based on the data of 284 cities in China from 2008 to 2021,this study employs two-way fixed effects and spatial Durbin models to examine the impact of tax sharing on regional coordinated development.Findings indicate that tax sharing significantly enhances the level of regional coordinated development.Further analysis reveals that developing a digital economy and relieving fiscal pressure can positively moderate the relationship between tax sharing and regional coordinated development.Additionally,the spatial effects demonstrate that the positive spillover effects of tax sharing on regional coordinated development are significant.These findings provide policy considerations for deepening tax system reforms and promoting coordinated economic development.

关 键 词：税收分享 指标测度 区域协调发展 空间溢出效应 

分 类 号：F062.6[经济管理—政治经济学]