Tax Burden,Fiscal Transparency and Social Entrepreneurial Activity
Social entrepreneurial activity is a crucial driver for the effective allocation of resources,promoting social innovation,and maintaining economic vitality.As a cost item closely related to entrepreneurial benefits,tax burden inevitably affects entrepreneurial enthusiasm.This paper selects data from 279 cities between 2011 and 2021 to analyze the impact of tax burden on social entrepreneurial activity.Empirical findings show that the overall tax burden has a significant negative impact on urban social entrepreneurial activity.However,there is heterogeneity in the impact of different types of taxes:turnover tax burden negatively affects social entrepreneurial activity,while income tax positively affects it.The impact of tax burden on social entrepreneurial activity increases marginally as the tax burden level rises.Fiscal transparency plays a relatively positive role in the relationship between tax burden and social entrepreneurial activity.The rise in local government fiscal transparency helps reduce the inhibitory effect of tax burden on social entrepreneurial activity and enhances the promoting effect of tax burden on social entrepreneurial activity.Furthermore,there are negative spatial spillover effects of overall tax burden and turnover tax burden on social entrepreneurial activity,indicating that an increase in local tax burden does not drive social entrepreneurs to neighboring areas.Instead,it results in a"mutual destruction"of entrepreneurial enthusiasm under tax competition.
NETL
NSTL
万方数据
