区域税收激励政策是否提高了生产率?
Mengchao Zhao1, Xiang Xiao2, Jiaan Yang1
1School of Economics, Capital University of Economics and Business, Beijing, China.
PloS one
|August 27, 2024
概括
区域税收激励措施促进了企业投资,但阻碍了旧工业区的高效资源配置. 政策需要与市场改革进行更好的协调,以实现可持续发展.
科学领域:
- 经济学 经济学 经济学
- 区域科学 地区科学
- 公共政策 公共政策
背景情况:
- 旧工业区面临着转型挑战,影响区域发展.
- 区域税收激励是振兴这些地区的关键政策工具.
- 中国的增值税 (增值税) 改革为评估这些政策提供了一个独特的案例研究.
研究的目的:
- 评估区域税收优惠对传统工业区可持续发展的影响.
- 探索税收激励如何影响企业的生产力,投资,创新和融资限制.
- 分析中国旧工业基地对市场效率和经济增长的更广泛影响.
主要方法:
- 使用一个全面的工业企业数据库.
- 采用倾向性得分匹配差异差异 (PSM-DID) 方法.
- 分析中国首次增值税 (增值税) 改革的影响.
主要成果:
- 税收激励刺激企业投资并减轻融资约束,特别是对高约束企业,国有企业和断企业.
- 然而,激励措施并不能提高投资效率或刺激创新.
- 政策阻碍生产率增长,阻碍企业的进入/退出,促进"尸公司",并扭曲资源分配.
结论:
- 区域税收激励措施具有混合效应,改善受限制企业的TFP,但对市场效率和内生增长产生负面影响.
- 与以市场为导向的改革进行协调对于优化税收激励政策至关重要.
- 建议对中国的旧工业基地进一步丰富区域税收激励策略.
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