文章基本信息

标题：Business Income Tax from Profit-Seeking Enterprises and Spatial Autocorrelation: Do Local Economic Characteristics Matter?
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作者：Huang, Hao-Chen ; Hung, Chin-Fu ; Peng, Chi-Lu 等
期刊名称：Land
印刷版ISSN：2073-445X
出版年度：2022
卷号：11
期号：9
页码：1-18
DOI：10.3390/land11091533
语种：English
出版社：MDPI, Open Access Journal
摘要：We seek to explore whether local economic characteristics affect the collection of profit-seeking enterprise (PSE) income tax in Taiwan, by adopting panel data from 2001 to 2020 collected in its counties and cities. The results of this analysis of spatial econometric modeling indicate that the increase in sales of profit-seeking enterprises (SPSE) has a positive and significant direct effect on the collection of PSE income tax in this county and city. In terms of spatial spillover effects, when the number of profit-seeking enterprises (NPSE) in neighboring regions increases and the percentage of employees working in industrial sectors (PEI) increases, they will then impact the increase in PSE income tax collection in any particular county and city. We find that the amount of PSE income tax collection relates to the agglomeration economy. The findings of this study may be provided as a reference for local governments to conduct administrative construction on the formulation of PSE income tax collection.
关键词：business income tax revenues; fiscal policy; spatial autocorrelation; taxation policy