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李思晗，女，黑龙江哈尔滨人，哈尔滨工程大学经济管理学院准聘副教授，硕士生导师，军事科学院国防科技创新研究院访问学者，西班牙瓦伦西亚理工大学与比利时布鲁塞尔自由大学联合培养博士。研究方向为创新经济学、技术转移、科技政策研究、旅游管理、金融科技、社会网络分析。在《Journal of Travel Reserach》、《Infor...
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影响因子：2.0
发表刊物：SAGE Open
关键字：VAT reform; regional ownership structure; industrial upgrading; DID estimator; Northeast China
摘要：We estimate the extent of the moderating effect of varying regional ownership structures on the relationship between the VAT reform and industrial upgrading in a panel differences-in-differences framework, using a natural experiment of the China's 2004 value-added tax (VAT) reform pilot that introduces a permanent 17%-tax credit for fixed investment in six industries in the North-eastern regions. Results reveal that the VAT reform helps firms increase their capital-to-labor ratio, labor input, and labor productivity, indicating the positive effect of VAT reform on fixed asset renewal and industrial structure upgrading in the region. As for the role of regional ownership structure, the positive effects of the VAT reform on labor input and labor productivity are significantly suppressed in areas with large market shares of state-owned enterprises. In another words, the VAT reform significantly promotes industrial upgrading in areas with market-sensitive economies.
论文类型：期刊论文
文献类型：J
是否译文：否
发表时间：2022
收录刊物：SSCI
