集聚对地方企业税收的门槛效应：来自西班牙的证据

IF 2.3 3区经济学 Q2 ECONOMICS

Papers in Regional Science Pub Date : 2025-09-25 DOI:10.1016/j.pirs.2025.100117

Jesús López-Rodríguez , Diego Martínez-López , Brais Pociña-Sánchez

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引用次数: 0

摘要

在自由资本（FC）模型中，预计集聚力为流动要素（资本）创造租金，可以很容易地对其征税，因此预计会有更高的均衡税率。本文采用一种高度灵活的计量经济学规范（p样条空间自回归模型，PS-SAR）对2013-2020年西班牙税率与集聚经济之间的关系进行了研究。在非线性的背景下，发现了应税集聚租金所需的最低集聚经济水平的存在。因此，有必要对线性FC模型进行重新评估，以便理清可能导致这一事实的机制。

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Threshold effects of agglomeration on local business taxation: Evidence from Spain

In the foot-loose capital (FC) models, it is predicted that agglomeration forces create rents for the mobile factor (capital), which can be easily taxed, and therefore higher equilibrium tax rates are expected. In this paper, a highly flexible econometric specification (P-Spline spatial autoregressive model, PS-SAR) is used to examine the relationship between tax rates and agglomeration economies in Spain over the period 2013–2020. The existence of a minimum level of agglomeration economies required for taxable agglomeration rents, in a context of non-linearities, is found. A reassessment of the linear FC models is therefore necessary in order to disentangle the mechanisms that might lead to this fact.

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来源期刊

Papers in Regional Science Multiple-

CiteScore

4.40

自引率

4.80%

发文量

期刊介绍： Regional Science is the official journal of the Regional Science Association International. It encourages high quality scholarship on a broad range of topics in the field of regional science. These topics include, but are not limited to, behavioral modeling of location, transportation, and migration decisions, land use and urban development, interindustry analysis, environmental and ecological analysis, resource management, urban and regional policy analysis, geographical information systems, and spatial statistics. The journal publishes papers that make a new contribution to the theory, methods and models related to urban and regional (or spatial) matters.