税收竞争对我国制造业产业集聚的非线性效应研究

Research on the Non-linear Effect of Tax Competition on the Agglomeration of Manufacturing Industry in China

因竞争程度和地区经济发展水平不同,我国税收竞争与制造业产业集聚之间的关系呈现非线性效应。选取2010—2017年我国30个省市自治区的数据为研究样本,运用门槛回归模型进行实证检验。研究结果表明:税收竞争对制造业产业集聚的影响存在倒“U”型关系,税收竞争超过一定门槛,会抑制制造业产业集聚;经济水平较高地区的税收竞争对制造业产业集聚的影响更为显著。

From the theoretical level,this paper analyzes the non-linear effect of tax competition on manufacturing industry agglomeration according to the degree of competition and the level of regional economic development.And based on the data of 30 provinces and autonomous regions in China from 2010 to 2017,the threshold regression model is used for empirical test.The results show that:there is an inverted"U"relationship between the impact of tax competition on manufacturing industry agglomeration,when the tax competition exceeds a certain threshold,the agglomeration of manufacturing industry will be inhibited.The impact of tax competition on manufacturing industry agglomeration in regions with higher economic level is more significant.