题　目：Big Fish in Small Ponds: Favoring Large Firms through Formal Tax Tools

嘉　宾：王轩 助理教授 北京大学

主持人：幸婧 副教授 上海交通大学安泰经济与管理学院

时　间：2024年10月18日（周五）13:30-15:00

地　点：上海交通大学 徐汇校区安泰楼A509室 

内容简介:

Local governments often employ tax incentives to attract large firms, aiming to stimulate economic growth within their jurisdictions. However, studies on large-scale tax incentive for local enterprises are scant, especially in developing countries that priorities on building tax collection capacity. This paper examines how Chinese local governments leverage tax tools to foster local firms. We show that local governments lower the effective tax rates for the top decile firms within their jurisdictions by relaxing enforcement. We provide causal evidence that this pattern is not driven by large firms exploiting loopholes in the tax system or engaging in corruption. Additionally, local governments rely more on large firms when they face negative tax revenue shocks.

演讲人简介：

北京大学国家发展研究院助理教授，2021年毕业于密歇根大学经济系。 研究方向为公共经济学和应用微观经济学，侧重于税收问题与中国经济。他使用行政数据，研究税收激励如何影响企业与个人的行为，他也关心中国的税收征管问题，从而为制定更合理的税收政策提供依据。目前研究兴趣还包括中国的创新问题，评估公共政策对创新水平的影响。

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