税收竞争对绿色全要素生产率的影响——基于长江三角洲、长江中游城市群视角

The Influence of Tax Competition on Green Total Factor Productivity——Based on the Perspective of Urban Agglomerations in the Yangtze River Delta and the Middle Reaches of the Yangtze River

随着长江经济带上升为国家战略,税收等经济力量不断注入的同时,其生态问题也逐渐显露。视角从长江三角洲城市群、长江中游城市群出发,采用非径向方向距离函数构建绿色全要素生产率,以核密度估计对绿色全要素生产率进行演进趋势刻画,对双城市群内的税收竞争利用系统GMM与非对称效应模型进行识别,通过双向固定效应模型与门限模型探究税收竞争对绿色全要素生产率的影响。结果表明在长江三角洲城市群内绿色全要素生产率差异过大,长江中游城市群绿色全要素生产率增长缓慢;双城市群中,存在相互模仿的税收策略互补行为,税收竞争以逐高竞争为主;长江三角洲城市群内的税收竞争对绿色全要素生产率存在抑制作用,长江三角洲城市群内随着税收竞争程度逐渐增大,对绿色全要素生产率存在先促进后抑制的影响效果。

With the Yangtze River Economic Belt becoming a national strategy,its ecological efficiency problems gradually emerge while economic forces such as taxation are continuously injected.From the perspective of urban agglomerations in the Yangtze River Delta and the middle reaches of the Yangtze River,this paper uses the non-radial distance function to construct the green total factor productivity(GTFP),and a kernel density estimation to carve out the evolution of GTFP.The tax competition in the twin cities is identified by system GMM and asymmetric effect model.And the influence of tax competition on the GTFP is explored through two-way fixed effect model and threshold model.The results show:the excessive variation in GTFP exists within the Yangtze River Delta Urban Agglomerations,and slow growth in GTFP appears in the middle reaches of the Yangtze River;in the twin-city cluster,there are complementary tax strategies that imitate each other,and tax competition is dominated by higher competition;tax competition in the Yangtze River Delta Urban Agglomerations has a inhibiting effect on GTFP,and as the degree of tax competition gradually increases,the effect presents the characteristic of promoting firstly and then suppressing.