3712 
3579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
参考文献
4 梁琦. 分工、集聚与增长[M]. 北京: 商务印书馆, 2009.
6 梁琦,李晓萍,简泽. 异质性企业的空间选择与地区生产率差距研究[J]. 统计研究,2013,(6):51−57. DOI:10.3969/j.issn.1002-4565.2013.06.007
15 Almond D,Chen Y Y,Greenstone M,et al. Winter heating or clean air? Unintended impacts of China’s Huai River policy[J]. American Economic Review,2009,99(2): 184−190. DOI:10.1257/aer.99.2.184
16 Arimoto Y,Nakajima K,Okazaki T. Sources of productivity improvement in industrial clusters:The case of the prewar Japanese silk-reeling industry[J]. Regional Science and Urban Economics,2014,46: 27−41. DOI:10.1016/j.regsciurbeco.2014.02.004
17 Baldwin R, Okubo T. Agglomeration, offshoring and heterogenous firms[R]. CEPR Discussion Papers, 2006.
18 Brandt L,Van Biesebroeck J,Zhang Y F. Creative accounting or creative destruction? Firm-level productivity growth in Chinese manufacturing[J]. Journal of Development Economics,2012,97(2): 339−351. DOI:10.1016/j.jdeveco.2011.02.002
19 Brülhart M,Mathys N A. Sectoral agglomeration economies in a panel of European regions[J]. Regional Science and Urban Economics,2008,38(4): 348−362. DOI:10.1016/j.regsciurbeco.2008.03.003
20 Chetty R,Looney A,Kroft K. Salience and taxation:Theory and evidence[J]. American Economic Review,2009,99(4): 1145−1177. DOI:10.1257/aer.99.4.1145
21 Combes P P,Duranton G,Gobillon L,et al. The productivity advantages of large cities:Distinguishing agglomeration from firm selection[J]. Econometrica,2012,80(6): 2543−2594. DOI:10.3982/ECTA8442
22 Duranton G, Puga D. Micro-foundations of urban agglomeration economies[A]. Henderson J V, Thisse J F. Handbook of regional and urban economics[M]. Amsterdam: Elsevier, 2004.
23 Forslid R,Okubo T. Spatial sorting with heterogeneous firms and heterogeneous sectors[J]. Regional Science and Urban Economics,2014,46: 42−56. DOI:10.1016/j.regsciurbeco.2014.02.005
25 Kline P,Moretti E. Local economic development,agglomeration economies,and the big push:100 Years of evidence from the Tennessee valley authority[J]. The Quarterly Journal of Economics,2014,129(1): 275−331. DOI:10.1093/qje/qjt034
26 Martin L A,Nataraj S,Harrison A E. In with the big,out with the small:Removing small-scale reservations in India[J]. American Economic Review,2017,107(2): 354−386. DOI:10.1257/aer.20141335
27 Nakamura R. Agglomeration economies in urban manufacturing industries:A case of Japanese cities[J]. Journal of Urban Economics,1985,17(1): 108−124. DOI:10.1016/0094-1190(85)90040-3
28 Neumark D, Simpson H. Place-based policies[R]. Working Papers 1410, 2014.
29 Rice J. Ecological unequal exchange:Consumption,equity,and unsustainable structural relationships within the global economy[J]. International Journal of Comparative Sociology,2007,48(1): 43−72. DOI:10.1177/0020715207072159
30 Saito H. Three essays on firm heterogeneity and regional development[D]. Corvallis: Oregon State University, 2008.
31 Sveikauskas L. The productivity of cities[J]. The Quarterly Journal of Economics,1975,89(3): 393−413. DOI:10.2307/1885259
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.
导出参考文献，格式为：
下一篇：金融发展二重效应与货币政策传导
