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5056降低实体经济企业成本，提高其经济效率，是我国供给侧改革的核心内容，而减税政策是重中之重。文章以西部大开发作为准自然实验，基于1998-2007年工业企业微观数据，使用双重差分法研究了减税对实体经济的影响。研究发现，减税政策能够刺激实体经济发展，名义税率每下降1%，企业生产效率平均提高0.38%-0.75%。减税对企业生产效率的影响既有直接效应也存在间接效应。直接效应表现为减税有利于存续企业生产效率的提升，间接效应则表现为减税可以刺激更多的创业活动，而新进入企业比存续企业具有更高的生产效率。异质性检验表明，小企业比大企业对于减税政策更加敏感，而且减税对生产效率的影响随着时间推移先增加后减小，存在长期收敛效应。文章为我国减税政策如何影响企业生产效率提供了经验证据，对于今后税收政策的制定具有重要的理论与实践意义。
减税能否提高企业生产效率?——基于西部大开发准自然实验的研究
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参考文献
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引用本文
吴辉航, 刘小兵, 季永宝. 减税能否提高企业生产效率?——基于西部大开发准自然实验的研究[J]. 财经研究, 2017, 43(4): 55–67.
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