Tax competition, environmental regulation and high-quality economic development: an empirical test based on spatial durbin model

HIGHLIGHTS

SUMMARY

    Compared with the existing research, the marginal of this paper are as follows: Considering the typical fact that the tax and environmental regulations between local governments in China present obvious competition rather than cooperation, the paper systematically investigates the impact of tax and environmental regulations on high-quality economic development for the first time. Whether the local government is willing to develop a high-quality economy and how to develop a high-quality economy are not only affected by its willingness to govern the environment, but also affected by its tax policies to promote . . .

     

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