| 税收竞争、资源错配矫正与绿色创新效率 |
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| 引用本文：姚东旭，严亚雯，陈晓钰.税收竞争、资源错配矫正与绿色创新效率[J].财经理论与实践,2026,(1):75-82 |
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| 中文摘要:基于地级市数据，将资源错配纳入税收竞争与绿色创新效率的分析框架，构建随机效应Tobit模型进行实证检验。结果表明：我国税收竞争有效提升了地区绿色创新效率，呈现为一种“趋优竞争”。机制分析表明，税收竞争可通过矫正资源错配影响地区绿色创新效率；该效应在资源型城市中显著，但在环保税额较高及胡焕庸线西北侧城市中，受资源禀赋与发展水平的制约而不显著。鉴于此，应因地制宜、多措并举，引导税收竞争服务于绿色创新与可持续发展目标，构建激励相容的长效机制。 |
| 中文关键词:税收竞争 资源错配 绿色创新效率 |
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| Tax Competition,Resource Misallocation and Green Innovation Efficiency |
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| Abstract:Based on prefecture-level city data, this paper incorporates resource misallocation into an analytical framework examining tax competition and green innovation efficiency, constructing a random-effects Tobit model for empirical testing. Results indicate that current tax competition among Chinese local governments effectively enhances green innovation efficiency, presenting itself as a form of "optimal competition". Mechanism analysis indicates that tax competition can correct resource misallocation to enhance regional green innovation efficiency. This effect is significant in resource-based cities, not in those with higher environmental tax and situated northwest of the Hu Huanyong Line, due to resource endowments and development stages. Given these findings, it is recommended to adopt tailored, multi-pronged approaches to guide tax competition toward serving green innovation and sustainable development goals, thereby establishing incentive-compatible long-term mechanisms. |
| keywords:tax competition resource misallocation green innovation efficiency |
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