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本文运用2002—2006年面板数据,对京津冀大都市区的税收相关性及其原因进行实证分析。本文认为加权方式是影响反应相关性的重要因素:当使用地理距离变量加权时,空间相互作用与信息传递随距离递减,地区之间存在税收反应正相关;当使用经济变量加权时,若异质性较大的多个地区相互间竞争则出现负相关。此外,大都市区的空间结构等级会影响税收反应的程度,其中,核心地区可能比边缘地区反应程度更高,并相对其他地区形成“地域歧视”。
Based on the panel data of 2002-2006, this paper empirically analyzes the tax relativity and its causes in the metropolitan area of Beijing, Tianjin and Hebei. In this paper, we consider that weighting is an important factor affecting the correlation of response: when using the geographical distance variable weighting, the spatial interaction and information transfer decrease with distance, and there is a positive correlation between tax responses in different regions. When weighted by economic variables, There is a negative correlation between multiple regions with greater competition. In addition, the spatial structure of the metropolitan area affects the degree of tax response, in which the core areas may respond more than the peripheral areas and form “geographical discrimination” relative to other areas.