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本文利用高技术产业省级平衡面板数据,在综合考虑地理相邻和经济距离的基础上,利用SLX模型对各地区税率与全要素生产率关系进行了研究。结果表明:本地区的税收激励和其他地区的税收竞争均能促进本地高技术产业全要素生产率的提高,二者的总效应也显著为正,并且这种促进作用主要通过提高企业层面的生产率来实现的。然而,税收政策对资源配置效率的总效应为负,但并不显著。具体地,本地的税率下降会显著降低资源配置效率,但其他地区的税收竞争效应并不显著。
This paper makes use of provincial balance panel data of high-tech industries, and on the basis of a comprehensive consideration of geographical proximity and economic distance, the SLX model is used to study the relationship between tax rates and total factor productivity in each region. The results show that the tax incentives in the region and the tax competition in other regions can all contribute to the improvement of the total factor productivity of local high-tech industries. The overall effect of the two is also significantly positive, and this promotion is mainly driven by the improvement of productivity at the enterprise level. Realized. However, the overall effect of taxation policies on resource allocation efficiency is negative, but not significant. Specifically, the reduction of the local tax rate will significantly reduce the efficiency of resource allocation, but the tax competition effect in other regions is not significant.