Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)

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Research on the Impact of Tax Sharing on Urban Innovation Level

Empirical Study Based on 281 Prefecture Level Cities

Authors
Qiaoqiao Sun1, *
1School of Economics, Anhui University, Hefei, China
*Corresponding author. Email: 2995705693@qq.com
Corresponding Author
Qiaoqiao Sun
Available Online 19 December 2024.
DOI
10.2991/978-94-6463-598-0_72How to use a DOI?
Keywords
tax revenue sharing; Urban innovation level; Local government; Bidirectional fixed effect
Abstract

Based on panel data from 281 prefecture level cities in China from 2009 to 2021, this article empirically analyzes the impact of tax revenue sharing on urban innovation level by establishing a two-way fixed effects model. Research shows that increasing tax revenue sharing can significantly promote urban innovation levels. Through regional investigation, it was found that in the eastern region, tax revenue sharing significantly promotes the level of urban innovation; In the central and western regions, tax revenue sharing will suppress the level of urban innovation. Three suggestions are proposed based on this: firstly, cultivate local dominant tax types and stabilize tax sources; The second is to consider the uneven economic development between regions and implement a differentiated tax sharing system; Thirdly, establish a scientific performance evaluation mechanism and foster innovative concepts.

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.

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Volume Title
Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
19 December 2024
ISBN
978-94-6463-598-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-598-0_72How to use a DOI?
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.

Cite this article

risenwbib
TY  - CONF
AU  - Qiaoqiao Sun
PY  - 2024
DA  - 2024/12/19
TI  - Research on the Impact of Tax Sharing on Urban Innovation Level
BT  - Proceedings of the 2024 3rd International Conference on Public Service, Economic Management and Sustainable Development (PESD 2024)
PB  - Atlantis Press
SP  - 662
EP  - 669
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-598-0_72
DO  - 10.2991/978-94-6463-598-0_72
ID  - Sun2024
ER  -