摘要
目的:阐释要素流动、税收竞争与医药制造业高质量发展之间的理论逻辑,为医药制造业高质量发展和空间布局优化提供决策依据。方法:基于2010-2020年我国医药制造业相关数据,运用双固定的OLS法实证分析了资本、劳动力、技术要素流动对区域医药制造业高质量发展的影响,构建门槛面板回归模型验证税收竞争在其中的门槛效应。结果:资本要素、劳动力要素和技术要素流动对医药制造业高质量发展均有显著的促进作用,至少在10%的置信水平下显著,且该结果通过内生性和动态性的稳健性检验;税收竞争在资本要素流动对医药制造业高质量发展的影响中存在单门槛效应(0.0613),劳动力要素流动对医药制造业高质量发展的影响存在双门槛效应(0.0613、0.5118),税收竞争在技术要素流动对医药制造业高质量发展的影响中不存在门槛效应。结论:要素的空间流动确实能促进医药制造业高质量发展水平,且与当地税收竞争行为高度相关,应破除要素流动障碍和建立税收竞争行为规范机制。
Objective:To explain the theoretical logic between factor mobility,tax competition and high-quality development of pharmaceutical manufacturing industry,so as to provide decision basis for high-quality development and spatial layout optimization of pharmaceutical manufacturing industry.Methods:Based on data related to the pharmaceutical manufacturing industry in China from 2010 to 2020,this thesis empirically analyzed the impact of capital,labour and technology factor mobility on the high-quality development of regional pharmaceutical manufacturing industries using the double-fixed OLS method,and constructed a threshold panel regression model to verify the threshold effect of tax competition in it.Results:Capital,labour and technology mobility all contributed significantly to the high quality development of pharmaceutical manufacturing,at least at the 10%confidence level,and this result passed the robustness tests of endogenous and dynamism.There was a single threshold effect of tax competition in the impact of capital factor mobility on the high quality development of pharmaceutical manufacturing(0.0613),a double threshold effect of labour factor mobility on the high quality development of pharmaceutical manufacturing(0.0613,0.5118),and no threshold effect of tax competition in the impact of technology factor mobility on the high quality development of pharmaceutical manufacturing.Conclusion:The spatial mobility of factors can indeed contribute to the high quality development level of the pharmaceutical manufacturing industry,and is highly correlated with local tax competition behaviour,which should break down the barriers to factor mobility and establish a mechanism to regulate tax competition behaviour.
作者
崔严尹
包鸿瑞
赵哲
刘欣
夏昉
CUI Yanyin(School of Health Management,Changchun University of Chinese Medicine,Changchun,Jilin,130117,China)
出处
《医学与社会》
北大核心
2023年第9期49-54,61,共7页
Medicine and Society
基金
吉林省社会科学基金资助项目,编号为2020B07
吉林省教育厅人文社科研究项目,编号为JJKH20211008SK。
关键词
医药制造业
发展
要素流动
税收竞争
Pharmaceutical Manufacturing Industry
Development
Factor Mobility
Tax Competition