摘要
利用2005—2017年地级市面板数据,构建空间杜宾模型检验税收竞争对全要素生产率的影响。研究发现:税收竞争显著促进全要素生产率提升,且主要体现在东部地区;西部地区税收竞争存在显著的空间负外溢性。进一步分解全要素生产率后发现,税收竞争对技术进步、纯技术效率以及规模效率的作用效果依次递减。机制检验则发现,税收竞争会通过产业集聚渠道提升全要素生产率。
This paper uses the panel data of prefecture-level cities from 2005 to 2017 to construct a spatial Durbin model to test the impact of tax competition on total factor productivity.The results show that tax competition significantly promotes total factor productivity,and the promotion effect is mainly reflected in the eastern region.The tax competition in western China has significant spatial negative spillover.After further decomposition of total factor productivity,it is found that the effect of tax competition on technological progress,pure technical efficiency and scale efficiency decreases successively.The mechanism test shows that tax competition can improve total factor productivity through industrial agglomeration.
作者
王文甫
张彤
WANG WenFu;ZHANG Tong(Southwestern University of Finance and Economics,Chengdu 611130)
出处
《财贸研究》
CSSCI
北大核心
2022年第9期57-66,共10页
Finance and Trade Research
基金
国家社会科学基金项目“中国宏观经济不确定性测量、效应及其传导机制研究”(18BJL027)
教育部人文社会科学规划项目“地方政府视角下经济结构失衡的理论与经验研究”(15YJA790061)。
关键词
地方政府
税收竞争
全要素生产率
local government
tax competition
total factor productivity
