税收努力、宏观税负与区域经济高质量发展——基于长三角41个城市的实证

Tax Efforts,Macro Tax Burden and High-Quality Development of Regional Economy——Empirical Study Based on 41 Cities in the Yangtze River Delta

使用长三角41个城市2008—2020年经济高质量发展指标数据,考察税收努力、宏观税负对区域经济高质量发展的影响。结论表明:长三角地方政府税收努力对区域经济高质量发展具有显著抑制作用,而宏观税负的提高不利于长三角区域经济高质量发展;存在着“地方政府税收努力程度提高→宏观税负增加→经济高质量发展水平下降”这一间接作用机制;长三角地方政府税收努力程度越高,对区域经济高质量发展的非线性抑制作用越明显,而宏观税负对区域经济高质量发展的非线性负向影响则随着宏观税负的提高而不断削弱。

Using the high-quality economic development indicator data of 41 cities in the Yangtze River Delta from 2008 to2020, the paper examined the impact of tax efforts and macro tax burden on the high-quality development of regional economy. The findings showed that, the tax efforts of local governments in the Yangtze River Delta region had a significant inhibitory effect on the high-quality development of regional economy, while the increase of macro tax burden was detrimental to the high-quality economic development. In addition, there was an indirect action mechanism, that was, “increasing the tax efforts degree of local government →adding macro tax burden →deteriorating high-quality economic development level”. For the governments in the Yangtze River Delta region, the higher-level tax efforts had a more significant non-linear inhibitory effect on the high-quality development of regional economy. The non-linear negative impact of macro tax burden on the high-quality development of regional economy might become weaker along with the increase of macro tax burden.