摘要
本文利用1999-2014年中国30个省份的面板数据,构建非线性门槛计量模型研究地方税收对区域创新活动的影响。与既有研究不同,本文不仅考虑"地方税收-区域创新"之间的关系,还将地方政府行为函数引入上述研究框架。研究发现,地方税收水平是影响地区创新能力的重要因素,地方税收水平与区域创新之间的负向关系并不成立,甚至还呈现出了一定的结构性创新动力。进一步研究发现,地方的绩效考核压力会促使地方政府更科学地使用税收手段,以促进实质性创新能力的形成;财政不平衡的存在反而有利于提高地方政府利用税收支持区域创新的效率;最后,拥有较大财政分权比例的地方政府,能够更好地利用税收支持创新活动。特别的,如何调整地方税收的收入和支出路径导向,是促成有竞争力创新动能的重要途径。
This paper uses the panel data of 30 province in China from 1999 to 2014 to study the impact of local tax on regional innovation activities by constructing a nonlinear threshold measurement model. Different from the existing research, this paper not only considers the relationship between ＂ local taxation- regional innovation ＂, but also introduces the local government behavior function into the above research framework.The study finds that the local tax level is an important factor influencing the regional innovation ability. The negative correlation between the local tax level and the regional innovation is not established, and even shows some structural innovation motivation. Further research found that the local performance appraisal pressure would encourage the local government to use tax means scientifically to promote the formation of substantive innovation capacities and the existence of fiscal imbalance would help to improve the efficiency of local governments to use tax to support regional innovation. In addition, local governments with larger proportions of fiscal decentralization can make better use of the tax to support innovation activities.In particular, how to adjust the revenue and expenditure orientation of local taxes is an important way to promote competitive innovation.
作者
吴非
杨贤宏
龙晓旋
任玎
Wu Fei;Yang Xianhong;Long Xiaoxuan;Ren Ding(School of Economics, Jinan University;Guangdong Research Center of Regional Financial Policy, Guangdong University of Finance)
出处
《经济评论》
CSSCI
北大核心
2018年第4期84-100,145,共18页
Economic Review
基金
国家社会科学基金一般项目"股票流动性与企业创新研究"(项目编号:16BJY172)
广东省高等院校创新强校工程项目"区域金融政策研究团队"(项目编号:2014WCXTD005)
广东区域金融政策研究中心课题"地方政府支持与区域创新发展:机制识别
实证检验与政策选择"(项目编号:2017-JDXM-01)的阶段性研究成果
关键词
地方税收
区域创新
地方政府行为
门槛回归
Local Taxation
Regional Innovation
Local Government Behavior
Threshold Regression
