京津冀税收空间分布特征与相关性的实证分析

An Empirical Analysis of Spatial Distribution Characteristics and Correlation of Tax in Beijing-Tianjin-Hebei Region

本文在京津冀税收空间分布特征分析的基础上,通过构建基于不同空间权重矩阵的空间计量模型,考察了京津冀税收的空间相关性及其程度。研究发现,京津冀地方税收的相关指标在空间上呈现出分层特征,京津冀地方税收空间相关性显著,地方税收受到政府间互补策略的影响。为了避免地方政府间无序和过度的税收竞争,保障京津冀协同发展战略的推进,应进一步健全京津冀税收合作机制。

This paper analyzes the spatial distribution characteristics of tax in Beijing-Tianjin-Hebei region and establishes a spatial econometric model with different spatial weight matrixes. On this basis, the paper investigates the spatial correlation of tax in the region. The paper argues that the relevant indexes of local taxes in the region are spatially stratified, the local taxes can be affected by inter-governmental complementary strategies, and their spatial correlation is significant. To avoid disorderly and excessive tax competition among local governments and to advance the Beijing-Tianjin-Hebei coordinated development strategy, it is necessary to improve the Beijing-Tianjin-Hebei tax cooperation mechanism further.