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该文通过2008年开始执行的两税合并政策这样一次自然实验,采用倍差法研究了税收政策对工业行业市场竞争强度的影响。研究发现:两税合并政策导致工业行业市场竞争强度上升,但是政策实施具有2年左右的时滞,而且随着时间推移,边际影响逐年弱化。该文的研究结论是,该税收政策在优化外商投资结构、促进行业竞争、增加社会福利方面的效果十分明显。
This article uses the double-difference method to study the impact of tax policy on the intensity of market competition in industrial sectors through a natural experiment of the two-tax consolidation policy that was implemented in 2008. The study found that the two-tax consolidation policy led to an increase in the intensity of market competition in the industrial sector, but the implementation of the policy lagged at about two years, and the marginal impact weakened year by year as the time went by. The conclusion of the paper is that the tax policy has obvious effects in optimizing the structure of foreign investment, promoting industry competition and increasing social welfare.