本文以2011~2017年时间跨度共7年的我国30个省市(剔除西藏)的面板数据为研究的对象,采用动态面板差分GMM方法、静态双向固定效应模型以及静态门槛面板模型分析税收竞争对产业结构升级的影响。研究结论发现:1) 静态双向固定效应模型:税...本文以2011~2017年时间跨度共7年的我国30个省市(剔除西藏)的面板数据为研究的对象,采用动态面板差分GMM方法、静态双向固定效应模型以及静态门槛面板模型分析税收竞争对产业结构升级的影响。研究结论发现:1) 静态双向固定效应模型:税收竞争程度、政府干预水平、经济发展水平、人力资本水平均起到了积极的促进的作用;2) 差分GMM动态面板模型:税收竞争程度、政府干预水平、经济发展水平以及滞后一期值的高级化指数对该期的升级起到了积极的促进的作用;3) 门槛面板模型(静态):政府干预水平、经济发展水平、人力资本水平对升级均起到了积极的促进的作用,税收竞争在门槛值前后分别起到抑制和促进作用。通过对本文最终的研究结果分析,本文提出的用来提升产业结构高级化水平的四条政策建议。This paper takes the panel data of 30 provinces and cities in China (excluding Tibet) from 2011 to 2017 as the research object, and uses dynamic panel difference GMM method, static two-way fixed effect model and static threshold panel model to analyze the impact of tax competition on industrial structure upgrading. The conclusions are as follows: 1) Static two-way fixed effect model: the degree of tax competition, the level of government intervention, the level of economic development and the level of human capital all play a positive role in promoting the upgrading of this period. 2) Differential GMM dynamic panel model: the degree of tax competition, the level of government intervention, the level of economic development and the advanced index lagging behind the first period have played a positive role in promoting the upgrading of this period. 3) Threshold panel model (static): the level of government intervention, the level of economic development and the level of human capital all play a positive role in promoting upgrading, and tax competition plays a role in restraining and promoting the upgrading before and after the threshold. Through the analysis of the final research results of this paper, this paper puts forward four policy suggestions to improve the advanced level of industrial structure.展开更多
文摘本文以2011~2017年时间跨度共7年的我国30个省市(剔除西藏)的面板数据为研究的对象,采用动态面板差分GMM方法、静态双向固定效应模型以及静态门槛面板模型分析税收竞争对产业结构升级的影响。研究结论发现:1) 静态双向固定效应模型:税收竞争程度、政府干预水平、经济发展水平、人力资本水平均起到了积极的促进的作用;2) 差分GMM动态面板模型:税收竞争程度、政府干预水平、经济发展水平以及滞后一期值的高级化指数对该期的升级起到了积极的促进的作用;3) 门槛面板模型(静态):政府干预水平、经济发展水平、人力资本水平对升级均起到了积极的促进的作用,税收竞争在门槛值前后分别起到抑制和促进作用。通过对本文最终的研究结果分析,本文提出的用来提升产业结构高级化水平的四条政策建议。This paper takes the panel data of 30 provinces and cities in China (excluding Tibet) from 2011 to 2017 as the research object, and uses dynamic panel difference GMM method, static two-way fixed effect model and static threshold panel model to analyze the impact of tax competition on industrial structure upgrading. The conclusions are as follows: 1) Static two-way fixed effect model: the degree of tax competition, the level of government intervention, the level of economic development and the level of human capital all play a positive role in promoting the upgrading of this period. 2) Differential GMM dynamic panel model: the degree of tax competition, the level of government intervention, the level of economic development and the advanced index lagging behind the first period have played a positive role in promoting the upgrading of this period. 3) Threshold panel model (static): the level of government intervention, the level of economic development and the level of human capital all play a positive role in promoting upgrading, and tax competition plays a role in restraining and promoting the upgrading before and after the threshold. Through the analysis of the final research results of this paper, this paper puts forward four policy suggestions to improve the advanced level of industrial structure.
