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      首頁 - 活動 - IAER Seminar 2020-21:陳曉光
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      IAER Seminar 2020-21:陳曉光

      報告題目:Taxing the Productive and Misallocation across Firms -- Evidence from a Fiscal Squeeze Experiment in China

      報 告 人:陳曉光

      報告時間: 2020年12月18日(周五)15:30-17:00

      報告地點:騰訊會議(會議ID:179 253 727)

      主辦單位:高等經濟研究院

      【報告人簡介】

      陳曉光,西澳大利亞大學商學院助理教授,2015年獲倫敦政治經濟學院經濟學博士學位。研究領域為公共財政、經濟增長與發展經濟學,曾在Journal of Public Economics、Economics Letters等國際期刊和《經濟研究》、《中國社會科學》等中文期刊發表文章。

      【內容摘要】

      We investigate how the cross-firm joint distribution of effective VAT rate (EVR), markup, and productivity affects the sectoral aggregate productivity via misallocation. We employ the abolition of agricultural tax in 2005 across China as a natural fiscal squeeze experiment that led to a lower variance of the EVR across manufacturing firms because of tougher tax enforcement on tax evaders. The Diff-in-Diff results show that the aggregate TFP increased in response to the decrease in dispersion of EVR and markup across firms. The magnitude of TFP gain are very close to the result from counter-factual analysis based on the standard structural model of misallocation with variable markup. The findings have rich implications on tax administration, tax reform, and misallocation.

      【參會方式】

      騰訊會議  會議ID:179 253 727

      方式一:下載“騰訊會議”客戶端,輸入“會議ID”加入會議

      方式二:點擊參會鏈接加入會議

      https://meeting.tencent.com/s/LbkGWgxuojBl

      【更多信息】

      獲取更多信息,請掃描下方二維碼加入“IAER Seminar”騰訊QQ群(群號:904 544 292)或微信群,可同時關注高等經濟研究院網站:http://iaer.dufe.edu.cn

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      撰稿:王杰 審核:齊鷹飛 單位:高等經濟研究院

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