Research on the Enhancing Effect of the Tax Structure Optimization on Urban Economic Resilience:An Analysis Based on Capital and Labor Allocation Efficiency
The construction of resilient cities has become an important task for high-quality urban development,and the optimization of tax structure is of great significance to enhance the resilience of urban economy.Based on the data of 216 prefecture-level cities in China from 2015 to 2022,this paper explores whether the optimization of tax structure can improve urban economic resilience,and investigates the mechanism of tax structure optimization affecting urban economic resilience from the perspective of capital allocation efficiency and labor allocation efficiency.The research results show that the optimization of tax structure significantly improves the resilience of urban economy,and the conclusion is still valid after dealing with endogeneity issues and conducting robustness tests.The mechanism test finds that the capital allocation efficiency and labor allocation efficiency are important transmission channels for tax structure optimization to improve urban economic resilience,that is,tax structure optimization can improve urban economic resilience by improving capital allocation efficiency and labor allocation efficiency.The heterogeneity test shows that the promoting effect of tax structure optimization on urban economic resilience is stronger in cities with lower administrative level and marketization degree,smaller cities and northern cities.In the future,efforts should be made to enhance the resilience of urban economy by jointly promoting the reform of"increasing direct taxes"and"reducing indirect taxes",optimizing the efficiency of capital and labor allocation,and implementing differentiated resilience enhancement strategies based on the characteristics of urban heterogeneity.
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