出口退税、企业生产率与我国出口企业“生产率悖论”研究

Melitz的异质性企业贸易理论认为企业的出口行为是由企业的生产率和沉没成本相互作用而内生决定的。拟从出口退税视角出发，研究出口退税对企业生产率和沉没成本的影响。研究表明，出口退税可以帮助企业克服进入国际市场的沉没成本，降低出口企业临界生产率，使出口企业丧失提高生产率的动力，最后导致出口企业总体平均生产率低于内销企业，出现“生产率悖论”问题。

Study of Export Rebate,Enterprise Productivity and Productivity Paradox of Export Enterprise in China

An important view of Melitz＇ s Heterogeneous - firm Trade Theory is that enterprise＇ s export decision is determined by the interaction of sunk cost and enterprise productivity. This article studies the effect of the export rebate on the enterprise pro- ductivity and the sunk cost from the perspective of export rebate. The study shows that export rebate not only helps enterprises over- come the sunk cost occurred from entering the international market and drags down the critical productivity of export enterprises, but also makes export enterprises lose the driving force of innovation which leads to the overall average productivity of export enterprise lower than the domestic enterprisesthe Productivity Paradox.