摘要
就业是民生之本,良好的税收营商环境是提升城市就业水平的重要途径之一。本文基于2014—2023年我国284个地级市的面板数据,运用双向固定效应模型及空间杜宾模型研究了税收营商环境和城市就业水平之间的影响关系。研究发现,税收营商环境的优化显著提升了城市就业水平,且通过了替换被解释变量、排除政策干扰、剔除直辖市样本及更换模型等多种稳健性检验。机制检验表明,税收营商环境的优化通过推动产业结构升级和激发创业活跃度两条路径提升就业水平。异质性分析显示,该政策效应存在明显的区域和行业差异,其中对中西部、东北地区、中心城市以及第三产业的提升作用更为显著。进一步分析发现,城市就业水平具有外溢性,税收营商环境的优化在提升本地区就业水平的同时带动周边城市就业水平,且区域间协同发展在提升就业水平方面具有更突出的效果。
Employment,as the cornerstone of livelihood,is significantly influenced by a favorable tax business environment,which serves as one of the key drivers for enhancing urban employment levels.Based on panel data from 284 prefecture-level cities in China spanning 2014 to 2023,this study employs a twoway fixed effects model and a spatial Durbin model to investigate the relationship between the tax business environment and urban employment levels.The findings reveal that optimizing the tax business environment significantly boosts urban employment,a conclusion robustly supported by various tests,including substituting the explained variable,excluding policy interference,removing municipality samples,and switching models.Mechanism analysis indicates that the tax business environment enhances employment through two key pathways:promoting industrial structure upgrading and stimulating entrepreneurial activity.Heterogeneity analysis highlights notable regional and sectoral variations in this policy effect,with more pronounced employment benefits observed in central-western,northeastern regions,core cities,and the tertiary sector.Further analysis demonstrates spillover effects in urban employment levels-optimizing the tax business environment not only elevates local employment but also stimulates job growth in neighboring cities.Moreover,interregional collaborative development yields even more substantial employment promotion outcomes.
作者
王庆
董怡
Wang Qing;Dong Yi
出处
《公共财政研究》
2025年第3期44-57,共14页
Public Finance Research Journal
基金
国家社会科学基金重点项目“新发展阶段财税体制促进高质量发展研究”(22AZD017)阶段性研究成果。
关键词
税收营商环境
城市就业水平
空间溢出效应
Tax Business Environment
Urban Employment Level
Spatial Spillover Effect
