数字普惠金融、横向税收竞争与城乡收入差距

Digital Inclusive Finance,Horizontal Taxation Competition and Urban-rural Income Gap

缩小城乡收入差距是实现全体人民共同富裕的重要途径。基于2011—2020年中国内地31个省份的面板数据,运用面板Tobit模型和调节效应模型,揭示数字普惠金融和横向税收竞争对城乡收入差距的多重影响。研究发现:样本考察期内,中国城乡收入差距整体呈“逐年下降”的时序特征,中西部城乡收入差距自“高—中高水平”向“中低—低水平”的格局演变,四种分项收入对城乡收入差距影响各异;基准回归表明,数字普惠金融和合理的横向税收竞争均显著缩小了城乡收入差距;调节效应显示,横向税收竞争在数字普惠金融缩小城乡收入差距中具有逆向调节作用。基于此,提出引导数字普惠金融向农村下沉、倡导合理税收竞争、破除城乡市场壁垒、完善公共服务普惠共享机制等政策建议。

Narrowing the income gap between urban and rural areas is an important way to achieve common prosperity for all.Based on the panel data of 31 provinces in Chinese Mainland from 2011 to 2020 and by adopting the panel Tobit model and the regulatory effect model,this study reveals the multiple impacts of digital inclusive finance and horizontal taxation competition on urban-rural income gap.It is found that during the sample inspection period,the overall urban-rural income gap in China presents a temporal characteristic of“decreasing with each passing year”,the urban-rural income gap in the central and western regions evolves from“high—medium high level”to“medium low—low level”,and the four types of sub-item income have different impacts on urban-rural income gap;and that benchmark regression shows that both digital inclusive finance and reasonable horizontal taxation competition have significantly narrowed urban-rural income gap,and the regulatory effect shows that horizontal taxation competition has a reverse regulatory effect in digital inclusive finance narrowing urban-rural income gap.For these reasons,such policy recommendations are proposed as guiding digital inclusive finance to sink into rural areas,advocating for reasonable taxation competition,breaking down urban-rural market barriers and improving public service inclusive sharing mechanism.