目前,都市圈的概念被广泛应用与研究。作为世界第六大都市圈,长三角都市圈的发展越来越得到重视。通过运用变异系数这一指标论证了长三角都市圈中税负具有的趋同性,这将为长三角都市圈中的税收整合,区域连同发展提供良好的依据。 At present, the concept of metropolitan area is widely used and studied. As the sixth largest metropolitan area in the world, the development of the Yangtze River Delta metropolitan area is getting more and more attention. Through the use of the coefficient of variation, this indicator demonstrates the convergence of the tax burden in the metropolitan area of ​​the Yangtze River Delta. This will provide a good basis for the tax consolidation in the metropolitan area of ​​the Yangtze River Delta and the development of the region together.