Research On The Impact Of Industrial Agglomeration Heterogeneity On Tax Competition In China

Under the fiscal decentralization system,local governments have certain tax autonomy,and competition for investment promotion between regions is widespread.With regard to the existence of tax competition,domestic and foreign scholars have made sufficient empirical research.However,the huge difference in economic development between regions in China raises questions about the completeness of tax competition.Nowadays,industrial agglomeration is regarded as the key to determine the comprehensive strength of the region.However,the research on tax competition in China considering the effect of industrial agglomeration mainly focuses on the theoretical discussion and lacks quantitative empirical analysis.Based on the previous studies,this paper introduces the factors of regional industrial agglomeration into the traditional tax competition model,and then conducts a deeper study on the impact of industrial agglomeration on tax competition.Based on the three industrial agglomeration indicators of industry output value dispersion,industrial agglomeration density and tertiary industry output value growth in each province,municipality and autonomous region in 2016,this paper clusters 31 provinces,municipalities and autonomous regions in China and divides them into three different categories.A group of features.Then,using the panel data of 1997-2016 to establish the spatial measurement model,the existence of tax competition between regions in China is verified.On this basis,the results of cluster analysis based on industrial agglomeration indicators are introduced into the spatial econometric model.The asymmetry effect of the same industry cluster group and different industrial clusters on the tax response function is analyzed to confirm the industrial agglomeration.The existence of the impact on tax competition.Finally,through Granger causality...