The Impact of Corporate Tax Burden on Total Factor Productivity-- Based on the Evidence of Small and Medium-sized Listed Companies

DOI

10.2991/978-94-6463-260-6_33How to use a DOI?

Keywords

corporate tax burden; Total factor productivity; small and medium-sized enterprises

Abstract

Based on the data of manufacturing SMEs from 2013 to 2019, this paper empirically analyzes the relationship between total tax burden and total factor productivity of manufacturing SMEs. The research proves that the reduction of total tax burden of enterprises can promote the improvement of total factor productivity of manufacturing SMEs. Further analysis shows that the influence of tax burden reduction on the total factor productivity of enterprises with different financing constraints is heterogeneous. This paper holds that the government tax reduction policy should consider the heterogeneity of enterprises, so that the policy can play a better role.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jingxian Yu
PY  - 2023
DA  - 2023/09/28
TI  - The Impact of Corporate Tax Burden on Total Factor Productivity-- Based on the Evidence of Small and Medium-sized Listed Companies
BT  - Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023)
PB  - Atlantis Press
SP  - 256
EP  - 263
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-260-6_33
DO  - 10.2991/978-94-6463-260-6_33
ID  - Yu2023
ER  -