地方政府竞争、税收努力与经济高质量发展

Local Government Competition,Tax Efforts and High-Quality Economic Development

面对经济下行压力不断增大与迈入高质量发展新时代的各种挑战,全面深化财税体制改革不仅有利于引导地方政府间竞争更加有序规范,还能从长期促进地方经济增长质量的提升。首先,本文立足于中国式分权改革这一典型化事实从理论层面系统诠释地方政府竞争、税收努力与经济增长质量之间的非线性效应及其作用机制。其次,通过立足“五大发展理念”构建经济增长质量综合指标体系对我国30个省份进行全面测度,继而依次选择税收努力和政府竞争作为门槛变量构建面板门槛回归模型进行实证考察,结果发现:一方面,地方政府税收努力伴随其自身程度的提升对经济增长质量具有显著的非线性负效应,当地方政府税收努力超过门槛值1.4516时,这一负向效应显著攀升;另一方面,地方政府税收努力伴随政府竞争程度的加剧也对经济增长质量表现出显著的非线性负效应,但这一负向效应却伴随政府竞争程度的提升而呈现不断下降的趋势。

In the face of the increasing downward pressure on the economy and the challenges of entering a new era of high-quality development,comprehensively deepening the reform of the fiscal and tax system will not only help to guide the more orderly and standardized competition among local governments,but also promote the improvement of the quality of local economic growth in the long run.First of all,based on the typical fact of Chinese decentralization reform,this paper systematically interprets the nonlinear effect and mechanism between local government competition,tax efforts and the quality of economic growth from the theoretical level.Secondly,based on the“Five Development Ideas”to build a comprehensive index system to measure the quality of economic growth,this paper comprehensively measures the data of 30 provinces.After that,the paper constructs a panel threshold regression model for empirical investigation by sequentially selecting tax efforts and government competition as threshold variables.The results show that:on the one hand,the local government tax efforts have a significant nonlinear negative effect on the quality of economic growth along with the improvement of their own degree.When the local government tax effort exceed the threshold value of 1.4516,the negative effect increases significantly.On the other hand,the local government tax efforts also show a significant nonlinear negative effect on the quality of economic growth along with the intensification of local government competition,but the negative effect shows a declining trend with the enhancement of government competition.