Will Regional Preferential Policies Reduce Local Tax Effort: Evidence from the Western Development

YU Jing-yuan

Volume 36 Issue 1

Apr. 2021

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YU Jing-yuan. Will Regional Preferential Policies Reduce Local Tax Effort: Evidence from the Western Development[J]. Journal of Guangdong University of Finance & Economics, 2021, 36(1): 25-36.

Citation:

YU Jing-yuan. Will Regional Preferential Policies Reduce Local Tax Effort: Evidence from the Western Development[J]. Journal of Guangdong University of Finance & Economics, 2021, 36(1): 25-36.

YU Jing-yuan. Will Regional Preferential Policies Reduce Local Tax Effort: Evidence from the Western Development[J]. Journal of Guangdong University of Finance & Economics, 2021, 36(1): 25-36.

Citation:

YU Jing-yuan. Will Regional Preferential Policies Reduce Local Tax Effort: Evidence from the Western Development[J]. Journal of Guangdong University of Finance & Economics, 2021, 36(1): 25-36.

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Will Regional Preferential Policies Reduce Local Tax Effort: Evidence from the Western Development

YU Jing-yuan

Research Institute of Innovation Competitiveness of Guangdong-HongKong-Macao Greater Bay Area, Guangdong University of Finance & Economics, Guangzhou 510320, China

Received Date: 2020-09-22
Available Online: 2021-04-15
Publish Date: 2021-01-28

Abstract

Abstract

Based on the quasi-natural experiment of the West Development, this paper employs difference-in-difference method to examine the tax incentive effect of regional policies. It is found that the Western Development in China has reduced local tax efforts by 11.32% in the western regions after the implementation of the policy, and the effects are significant in the first year and the second year; moreover, tax efforts are less in provincial capital cities and more developed regions, and in high transfer dependency areas, but not obvious in areas with low transfer dependency areas. The above may be the key factor causing the internal financial gap of the region. Mechanism analysis shows the West Development lead to increasing transfer dependency and fiscal imbalances of the local governments, exacerbating the fiscal bias of "investment over livelihood", and reducing its local tax collection and management efforts in cultivating local tax base.
- taxation policy,
- regional preferential policy,
- Western Development,
- tax effort,
- fiscal imbalance,
- productive expenditure bias,
- transfer payment

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References(36)

References

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