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

Jingxian Yu ()
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Jingxian Yu: Anhui University, School of Economics

A chapter in Proceedings of the 2023 International Conference on Management Innovation and Economy Development (MIED 2023), 2024, pp 256-263 from Springer

Abstract: 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.

Keywords: corporate tax burden; Total factor productivity; small and medium-sized enterprises (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-260-6_33

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DOI: 10.2991/978-94-6463-260-6_33

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