School of Economics, Xiamen University, Xiamen, Fujian, China.
School of Finance and Economics, Jimei University, Xiamen, Fujian, China.
PLoS One. 2024 Oct 24;19(10):e0312451. doi: 10.1371/journal.pone.0312451. eCollection 2024.
Based on a panel dataset of 54 countries from 2008 to 2019, this article uses the mediation effect model to examine the relationship between macro tax burden, FDI and innovation efficiency. We find that:(i) the macro tax burden is positively correlated with the innovation efficiency; (ii) there is a non-linear effect of FDI on innovation efficiency conditional on macro tax rate. When the macro tax burden is greater than the critical value (25.28%), it indirectly limits innovation efficiency by hindering FDI inflows. This means that in order to promote innovation efficiency at the national level, the macro tax rate should be maintained at a reasonable level, because that can make the government raise more money to invest in and subsidy the innovation activities.
基于 2008 年至 2019 年的 54 个国家的面板数据集，本文使用中介效应模型检验了宏观税负、外国直接投资与创新效率之间的关系。我们发现：（i）宏观税负与创新效率呈正相关；（ii）在宏观税率条件下，外国直接投资对创新效率存在非线性效应。当宏观税负超过临界值（25.28%）时，通过阻碍外国直接投资流入间接限制了创新效率。这意味着，为了提高国家层面的创新效率，宏观税率应保持在合理水平，因为这可以使政府筹集更多资金投资和补贴创新活动。
