3619 
3471准确识别区域减税政策对企业生产率的作用效果及机制，对于政策制定具有重要的现实意义。文章将西部大开发的区域减税政策作为一项准自然实验，验证了其对企业生产率的促进作用。减税政策主要通过学习效应和选择效应发挥积极作用，低生产率企业对减税政策的敏感性更强，存在效率提升的优势；此外，减税政策使西部企业的生产率分布更加集中，资源配置效率得到较大提升。文章的研究为区域发展和精准施策提供了重要借鉴。
区域减税政策与企业生产率：学习效应与选择效应
摘要
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引用本文
刘雪燕, 李光勤, 季永宝. 区域减税政策与企业生产率：学习效应与选择效应[J]. 财经研究, 2021, 47(10): 80-94.
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