行业税负、企业规模异质性与生产效率——基于江苏省创意产业的经验证据
作者:
作者单位:

福州大学经济与管理学院

作者简介:

余文涛,男,讲师,主要研究方向为产业创新、技术经济与区域发展。

通讯作者:

中图分类号:

F019.6

基金项目:

国家社科基金重点项目(16AZD002);; 国家自然科学基金项目(71503109);; 福建省社会科学规划项目(FJ2016C026);; 福建省自然科学基金面上项目(2017J01516)


Taxation reduction,firm size heterogeneity and productivity growth:Based on the data from the creative sectors in Jiangsu province
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Affiliation:

College of Economics and Management,Fuzhou University

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    摘要:

    借助2013年江苏省经济普查数据,构建计量模型考察行业税负与企业规模异质性对创意产业生产效率的影响。研究显示,在创意产业中,无论是扩大企业规模,还是适度减轻行业税负,都有利于促进本行业生产效率提升。如果将扩大规模视为企业内生的成长效应,税收优惠看作是外生的制度性红利效应,通过比较研究,发现创意产业的成长效应要大于其制度红利效应。交互效应还显示,针对异质性企业的减税效应在不同创意行业间存在明显差异,变换数据以及变换方法的Tobit回归,都支持研究结论是稳健的。

    Abstract:

    The policy on enterprise taxation is an important issue, but the effect of corporation taxation is various in different contexts. Based on the data from 106 creative groups in Jiangsu province, this paper establish an econometric model to explore the impact of creative firm's taxation and size on its productivity growth. It turns out that both the taxation reduction and firm size in the creative sector present a significant and positive effect on its productivity growth, while the growth effects caused by reducing taxation is much less than by enlarging firm size. It also shows that the interaction effect of taxation reduction and firm size is turned out to be significantly negative, indicating that the the productivity of creative sectors will be increased more substantially in the context of taxation reduction as the size of creative firm enlarging. The robust analysis by the Tobit and panel data regressions both support that our empirical results is consistent and valid. This paper not only can facilitate the theory of industry development but also provide a new implication for increasing the productivity in creative sectors.

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  • 在线发布日期: 2023-10-25
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