Narrowing the income gap between urban and rural areas is an important way to achieve common prosperity for all.Based on the panel data of 31 provinces in Chinese Mainland from 2011 to 2020 and by adopting the panel Tobit model and the regulatory effect model,this study reveals the multiple impacts of digital inclusive finance and horizontal taxation competition on urban-rural income gap.It is found that during the sample inspection period,the overall urban-rural income gap in China presents a temporal characteristic of"decreasing with each passing year",the urban-rural income gap in the central and western regions evolves from"high—medium high level"to"medium low—low level",and the four types of sub-item income have different impacts on urban-rural income gap;and that benchmark regression shows that both digital inclusive finance and reasonable horizontal taxation competition have significantly narrowed urban-rural income gap,and the regulatory effect shows that horizontal taxation competition has a reverse regulatory effect in digital inclusive finance narrowing urban-rural income gap.For these reasons,such policy recommendations are proposed as guiding digital inclusive finance to sink into rural areas,advocating for reasonable taxation competition,breaking down urban-rural market barriers and improving public service inclusive sharing mechanism.
关键词
中国式现代化/数字金融/税收竞争/城乡收入差距/共同富裕
Key words
Chinese modernization/digital finance/taxation competition/urban-rural income gap/common prosperity
维普
万方数据