区域间产业关系视角下税收竞争的影响机制——兼论减税降费的溢出效应
The Impact Mechanism of Tax Competition from the Perspective of Interregional Industrial Relations:A Study on the Spillover Effects of Tax and Fee Reduction
王成 1孟渤2
作者信息
- 1. 湖北经济学院碳排放权交易省部共建协同创新中心
- 2. 日本贸易振兴机构亚洲经济研究所
- 折叠
摘要
税收对国内外经济都有着重要影响.本文基于税收竞争理论,从区域间产业关系的视角探讨减税降费的溢出效应.先构建数理模型,从理论层面分析区域间复杂的产业关系对税收竞争结果的不确定性影响,继而进一步基于多区域投入产出模型,模拟我国减税降费对其他经济体的影响,验证了数理模型的论断.研究发现,在产品内分工模式下,区域间产业互补的税收竞争不再是"损人利己"的恶性竞争,反而实现互利共赢.因此,我国采取减税降费政策不仅有利于本国经济增长,也有利于其他经济体的经济增长.
Abstract
Taxation has significant impacts on both domestic and international economies.This paper explores the spillover effects of tax reduction and fee reduction from the perspective of interregional industrial rela-tions,based on the theory of tax competition.First,a mathematical model is constructed to theoretically explain how complex interregional industrial relations lead to uncertain outcomes in tax competition.Further,using a multi-regional input-output model,the study simulates the impact of China's tax and fee reduction policies on other economies,validating the theoretical conclusions.The research finds that under a pattern of intra-product specialization,tax competition between regions with complementary industries is no longer a"zero-sum"game but rather leads to mutual benefits and win-win outcomes.Therefore,China's tax and fee reduction policies not only promote its own economic growth but also benefit the economic growth of other economies.
关键词
税收竞争/产业关系/减税降费/多区域投入产出/溢出效应Key words
Tax competition/Industrial relations/Tax and fee reduction/Multi-regional input-output/Spillover effects引用本文复制引用
基金项目
国家社会科学基金一般项目(21BGL268)
出版年
2024
NETL
NSTL
万方数据