摘要
提升直接税占比、优化税制结构是构建我国现代税收制度的重要内容,其不仅有助于缩小居民收入差距,也有利于激发企业家创新精神,从而推动经济高质量发展。本文基于包容性全要素生产率视角,使用2007—2018年地级市数据评估了税制结构优化对经济增长质量的影响。结果表明,税制结构优化显著促进了城市包容性全要素生产率的增长,有助于促进经济增长质量的提升,而企业家创新精神是其重要的影响机制,且表现为非线性关系;通过更换被解释变量和测度方法、改变样本范围、使用工具变量法等稳健性检验后,结论依然成立;异质性分析表明,该效应突出表现在经济较发达城市、大城市、市场化程度以及政府创新支持程度较高的城市,而在经济欠发达城市、中小城市、市场化程度以及政府创新支持程度较低的城市,影响并不十分显著。本文从优化税制结构视角为如何提升经济增长质量提供了经验上的支持。
Increasing the ratio of direct taxes and optimizing the tax structure are important parts of building a modern tax system in China,which not only help to narrow the income gap,but also stimulate entrepreneurial innovation and thus promote high-quality economic development.Based on the perspective of inclusive TFP,we evaluate the impact of the optimization of tax system structure on the quality of economic growth with the city data from 2007 to 2018.The results show that the optimization of tax system has significantly promoted the growth of urban inclusive TFP,and helps to improve the quality of economic growth,while entrepreneurial innovation is the important mechanism,which shows a nonlinear relationship.After changing the explained variables and measurement methods,changing the sample range,using instrumental variables and other robustness tests,the conclusions are still robust.Heterogeneity analysis shows that the effect is prominent in more economically developed cities,large cities,cities with a higher degree of marketization and government innovation support,while it is not significant in economically underdeveloped cities,small and medium-sized cities and cities of low marketization and low government investment in science and technology.
作者
于井远
Yu Jingyuan(School of Public Finance&Taxation,Guangdong University of Finance&Economics)
出处
《经济评论》
CSSCI
北大核心
2022年第2期36-50,共15页
Economic Review
基金
广东省高校科研特色创新类项目“税制结构的经济增长质量效应研究”(项目编号:2021WTSCX032)
“自组织理论视阈下的团队协作学习模式研究”(项目编号:2017GXJK052)
河南省科技厅软科学研究项目“高质量发展视域下河南省财政支出绩效评价体系构建与实证分析”(项目编号:222400410643)的资助。
关键词
税制结构
经济增长质量
包容性TFP
企业家创新精神
Tax System Structure
Economic Growth Quality
Inclusive TFP
Entrepreneurial Innovation Spirit
