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

Mengyuan Zhou ()
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Mengyuan Zhou: Anhui University

A chapter in Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024), 2024, pp 222-229 from Springer

Abstract: 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.

Keywords: Regional integration; Expansion of the Yangtze River Delta; Tax competition (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-408-2_26

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DOI: 10.2991/978-94-6463-408-2_26

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