Impacting of Tax Sharing on Coordinated Regional Development and Spatial Spillover Effect
Regional coordinated development is a key strategy for achieving Chinese-style modernization.Based on the data of 284 cities in China from 2008 to 2021,this study employs two-way fixed effects and spatial Durbin models to examine the impact of tax sharing on regional coordinated development.Findings indicate that tax sharing significantly enhances the level of regional coordinated development.Further analysis reveals that developing a digital economy and relieving fiscal pressure can positively moderate the relationship between tax sharing and regional coordinated development.Additionally,the spatial effects demonstrate that the positive spillover effects of tax sharing on regional coordinated development are significant.These findings provide policy considerations for deepening tax system reforms and promoting coordinated economic development.
万方数据
维普
