摘要
该文通过2008年开始执行的两税合并政策这样一次自然实验,采用倍差法研究了税收政策对工业行业市场竞争强度的影响。研究发现:两税合并政策导致工业行业市场竞争强度上升,但是政策实施具有2年左右的时滞,而且随着时间推移,边际影响逐年弱化。该文的研究结论是,该税收政策在优化外商投资结构、促进行业竞争、增加社会福利方面的效果十分明显。
This paper started through the two income taxes combining policies in 2008 such a natural experiment, and studied the impact of tax policy on the market competition strength of industry using difference in difference method. The results showed that： two income tax combining policies lead to a rise in the market competition strength of Chinese industry, but with about 2-year time delay, as time goes on, the marginal effects presented U type trend, gradually weakening. The conclusion of this paper shows that tax regulate is very obvious to optimize the structure of foreign investment, promote competition, and increase social welfare effect.
出处
《上海经济研究》
CSSCI
北大核心
2014年第11期75-86,共12页
Shanghai Journal of Economics
关键词
外商投资企业
行业竞争强度
倍差法
Two-taxes-combining Policy
Competition
Chinese industry
