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

In: Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)

Author

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  • Mengyuan Zhou

    (Anhui University)

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.

Suggested Citation

  • Mengyuan Zhou, 2024. "The impact of regional integration on inter-governmental tax competition- An empirical analysis based on the expansion of the Yangtze River Delta," Advances in Economics, Business and Management Research, in: Khaled Elbagory & Zefu Wu & Hamdan Amer Ali Al-Jaifi & Shafie Mohamed Zabri (ed.), Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024), pages 222-229, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-408-2_26
    DOI: 10.2991/978-94-6463-408-2_26
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