The impact of regional integration on inter-governmental tax competition- An empirical analysis based on the expansion of the Yangtze River Delta

DOI

10.2991/978-94-6463-408-2_26How to use a DOI?

Keywords

Regional integration; Expansion of the Yangtze River Delta; Tax competition

Abstract

Based on the panel data of cities in East China from 2005 to 2021 and from the perspective of gradual expansion of the Yangtze River Delta urban agglomerations, this paper constructs a differentially differential model to empiricly study the impact of regional integration on tax competition among local governments. The results show that the expansion of the Yangtze River Delta has no significant effect on the tax competition of the original cities, but with the advancement of the integration process, its easing trend gradually appears, and the central cities are more obvious. However, the expansion of regional integration significantly intensifies the tax competition among local governments in new cities.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Mengyuan Zhou
PY  - 2024
DA  - 2024/05/07
TI  - The impact of regional integration on inter-governmental tax competition- An empirical analysis based on the expansion of the Yangtze River Delta
BT  - Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)
PB  - Atlantis Press
SP  - 222
EP  - 229
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-408-2_26
DO  - 10.2991/978-94-6463-408-2_26
ID  - Zhou2024
ER  -