Research on Tax Competition,Industrial Structure Optimization,and High-Quality Economic Development
This study examines 108 cities in the Yangtze River Economic Belt from 2007 to 2020,mea-suring the high-quality economic development index across three dimensions:development fundamen-tals,social achievements,and ecological achievements.Utilizing spatial Durbin models,system GMM models,and threshold models,the research investigates the effects of tax competition and industrial structure optimization on high-quality economic development.The findings indicate that tax competition inhibits high-quality economic development,while industrial structure optimization promotes it.Addi-tionally,the interaction between tax competition and industrial structure optimization suppresses high-quality economic development.Further analysis reveals that the synergy between tax competition and in-dustrial structure optimization displays a double-threshold characteristic.Results from the threshold model demonstrate significant nonlinearity before and after the threshold critical values.As the intensity of tax competition increases,the negative impact of the synergistic effect between tax competition and in-dustrial structure optimization on the economy gradually lessens,suggesting that the government's ef-forts to establish a fair tax competition environment have been effective.
tax competitionindustrial structure optimizationhigh-quality economic developmentYangtze River Economic Belt