税负差异与地区生产率差距——基于“地级市配对-同行业差分”方法的经验证据  

The Tax Burden Difference and the Regional Productivity Gap:Empirical Evidence Based on the Method of “Prefecture-Level City Matching-Same Industry Difference”

作　　者：朱玉飞 马草原[1] ZHU Yufei;MA Caoyuan(Xi'an Jiaotong University,710061)

机构地区：[1]西安交通大学经济与金融学院,710061

出　　处：《财贸经济》2022年第10期57-72,共16页Finance & Trade Economics

基　　金：国家社会科学基金一般项目“要素市场分割视域下中国地区经济差距研究”(20BJL026)。

摘　　要：为了准确评估税负对地区生产率的影响,本文提出了一种“地级市配对-同行业差分”的识别策略,基于1998—2007年中国工业企业数据库数据研究了税负差异对地区生产率差距的影响。结果显示,“地级市配对-同行业差分”方法能够在很大程度上缓解样本选择偏误问题。税负差异与地区生产率差距呈明显的负相关关系,说明增大高生产率行业的实际税负或者降低生产率落后行业的税负水平均能显著增大配对地级市同行业之间的税负差异,有助于缩小地区生产率差距。进一步研究发现,降低欠发达地区后发优势行业的税负水平,能够更加显著地缩小其与发达地区之间的生产率差距。本研究为政策评估中处理行业样本选择问题提供了新的解决思路,同时表明中央政府可以通过减税引导落后地区利用后发优势弥补生产率差距,推进区域经济协调均衡发展。In order to accurately evaluate the impact of tax burden on regional productivity, this paper proposes an identification strategy summarized as “Prefecture-Level City Matching-Same Industry Difference.” Based on the Annual Survey of Industrial Firms(ASIF)(1998-2007), this paper adopts the above-mentioned identification strategy to examine the impact of the tax burden difference on the regional productivity gap. The results show that: This method can greatly alleviate the problem of sample selection bias. There is an obvious negative correlation between the tax burden difference and the regional productivity gap. It means that increasing the actual tax burden in high-productivity industries or reducing it in low-productivity industries can significantly increase the industry tax burden difference between matched prefecture-level cities, thus helpful to narrow the regional productivity gap. Further research has found that reducing the tax burden in industries with latecomer advantages in backward regions can more significantly narrow their productivity gap with developed regions. This paper provides a new solution to the problem of industry sample selection bias, and shows that the central government can use tax cuts to guide backward regions to use latecomer advantages to narrow the productivity gap and promote inter-regional coordinated and balanced development.

关 键 词：税负差异 生产率差距 地级市配对 样本选择偏误 

分 类 号：F812.0[经济管理—财政学]