第551期岭南学术论坛(经济学系列Seminar)

发布人:李义华 发布日期:2019-11-04
活动时间
-
活动地址
岭南堂汪道涵会议室

报告题目:Export to Elude

报  告 人:丘东晓(香港大学 教授)

主  持 人:占超群(中山大学岭南学院 助理教授)

时      间:2019年11月8日(周五)下午14:30-16:00

地      点:岭南堂汪道涵会议室

语      言:中文+英文

 

Abstract:

How does domestic tax reform affect firms’ export? We address this question via a model in which firms choose their outputs for the domestic and foreign markets optimally under export tax rebates. The model predicts that strengthening domestic tax enforcement has a positive effect on exports when firms are financially constrained. We test the model predictions using detailed firm- and product-level data from Chinese industrial surveys and customs records. Our empirical analysis uses China’s Golden Tax Project, which is an information technology introduced in 2001-2002 that has dramatically reduced the cost of domestic value-added tax (VAT) enforcement. We find that after the adoption of the technology, firms located further away from local tax offices face a higher increase in their effective VAT rates than those located nearby (the enforcement effect), and thus the former increase their export more than the latter (the elusion effect). We also find that the elusion effect is stronger for firms subject to higher export rebates or more severe financial constraints.

 

报告人介绍:

      丘东晓,香港大学经济金融学院钟瀚德基金教授、副院长,中国国际贸易研究会创会主席,主要研究领域为国际贸易和中国经济,在Journal of International Economics, International Economic Review, Rand Journal of Economics, Journal of Economic Theory, Journal of Development Economics等国际顶尖期刊发表多篇论文。

 

 

 

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