税收努力、资源错配与企业全要素生产率  

Tax Effort,Resource Misallocation and Total Factor Productivity of Enterprises

作　　者：曾静婷 杨默如 Zeng Jingting;Yang Moru(School of Economics and Finance,Huaqiao University,Quanzhou Fujian 362021,China)

机构地区：[1]华侨大学经济与金融学院,福建泉州362021

出　　处：《统计与决策》2024年第2期144-149,共6页Statistics & Decision

基　　金：国家社会科学基金重点项目(18AJY026)。

摘　　要：文章利用手工收集测算的2011—2020年285个地级市政府税收努力数据匹配上市企业数据,分析税收努力对企业全要素生产率的影响。研究发现:第一,税收努力显著促进了企业全要素生产率提升,经过多种稳健性检验后依旧成立。第二,税收努力对全要素生产率的影响存在异质性。税收努力对于非沿海企业、财政支出占比和税收返还比例较高城市的企业、非国有企业和市属国企的全要素生产率有显著正向效应。第三,税收努力通过缓解资源错配有效改善企业全要素生产率。上述结论表明,应充分发挥政府财税政策资源配置职能、建立健全政府税收征管机制和增强地方财政服务实体经济的能力,提高政策实施的有效性。This paper uses manually-collected and calculated tax effort data of 285 prefecture-level cities from 2011 to 2020 to match the data of listed enterprises and analyze the impact of tax effort on the total factor productivity of enterprises.The findings go as below:Firstly,tax efforts significantly promote the total factor productivity of enterprises,and this conclusion remains valid after a series of robustness tests.Secondly,the impact of tax efforts on total factor productivity exhibits heterogeneity.Tax efforts have a significant positive effect on the total factor productivity of non-coastal enterprises,enterprises in cities with higher proportion of fiscal expenditure and tax refund,non-state-owned enterprises,and locally-owned state-owned enterprises.Thirdly,tax efforts effectively improve the total factor productivity of enterprises by alleviating resource misallocation.The above conclusions indicate that we should give full play to the government’s function of allocating fiscal and tax policy resources,establish and improve the government’s tax collection and management mechanism,and enhance the ability of local finance to serve the real economy,so as to improve the effectiveness of policy implementation.

关 键 词：税收努力 企业全要素生产率 资源错配 

分 类 号：F121.3[经济管理—世界经济]