摘要
税收对国内外经济都有着重要影响。本文基于税收竞争理论,从区域间产业关系的视角探讨减税降费的溢出效应。先构建数理模型,从理论层面分析区域间复杂的产业关系对税收竞争结果的不确定性影响,继而进一步基于多区域投入产出模型,模拟我国减税降费对其他经济体的影响,验证了数理模型的论断。研究发现,在产品内分工模式下,区域间产业互补的税收竞争不再是“损人利己”的恶性竞争,反而实现互利共赢。因此,我国采取减税降费政策不仅有利于本国经济增长,也有利于其他经济体的经济增长。
Taxation has significant impacts on both domestic and international economies.This paper explores the spillover effects of tax reduction and fee reduction from the perspective of interregional industrial rela tions,based on the theory of tax competition.First,a mathematical model is constructed to theoretically explain how complex interregional industrial relations lead to uncertain outcomes in tax competition.Further,using a multi-regional input-output model,the study simulates the impact of China's tax and fee reduction policies on other economies,validating the theoretical conclusions.The research finds that under a pattern of intra-product specialization,tax competition between regions with complementary industries is no longer a"zero-sum"game but rather leads to mutual benefits and win-win outcomes.Therefore,China's tax and fee reduction policies not only promote its own economic growth but also benefit the economic growth of other economies.
作者
王成
孟渤
WANG Cheng;MENG Bo(Collaborative Innovation Center for Emissions Trading System Co-constructed by the Province and Ministry,Hubei University of Economics;Institute of Developing Economies-Japan External Trade Organization)
出处
《金融经济》
2024年第7期10-21,76,共13页
Finance Economy
基金
国家社会科学基金一般项目“优化营商环境导向的地方财政能力提升机制研究”(21BGL268)。
关键词
税收竞争
产业关系
减税降费
多区域投入产出
溢出效应
Tax competition
Industrial relations
Tax and fee reduction
Multi-regional input-output
Spillover effects
