Strategic Fiscal and Tax Competition Among Local Governments and Agglomeration of Digital Core Industries
Based on China's provincial panel data from 2011 to 2022,this paper measures the talent and enterprise output value in-dicators of digital core industries,and constructs a spatial Durbin model to investigate the impact of local governments'fiscal and taxation strategy competition behavior on the agglomeration of digital core industries.It is found that at the na-tional level,fiscal and tax competition has a significant positive impact on the agglomeration of enterprises in digital core industries,but has no significant impact on the agglomeration of talents in digital core industries.The direction of fiscal expenditure competition among local governments is the strategic interaction behavior in the form of"competition at the top"strategy,but the strategic interaction of tax preferential competition is not obvious.When the sample provinces were divided into eastern and central and western regions,the strategic interaction of inter-provincial fiscal and tax competi-tion between different regions showed obvious heterogeneity,specifically the high-intensity strategy imitation behavior of"top-to-top competition"in the inter-provincial fiscal expenditure and tax preferential competition in the eastern re-gion,while the low-intensity strategic imitation behavior existed in the inter-provincial competition of tax preferential treatment in the central and western regions.Further research finds that fiscal and tax competition in the whole country and the central and western regions is conducive to reducing the spatial misallocation of digital resources.
digital core industry agglomerationfiscal and tax competitionstrategic interactionspatial dubin model
NETL
NSTL
万方数据
