第649期岭南学术论坛（经济学系列Seminar）

语 言            中文+英文

Abstract:

We study the implications of the presence of foreign multinationals on regional corporate tax policies of a country. We develop and estimate a quantitative spatial model with multinational production (MP) and local corporate taxes. Exploiting China’s corporate tax reform in 2008, we find that firm productions across regions within China are twice as footloose as they are across countries. The counterfactual analysis shows that (i) China’s 2008 corporate tax reform shifted foreign-firm productions to western provinces and increased Chinese welfare by 0.80%; (ii) regional tax competition would significantly reduce China’s corporate tax revenue, lowering the welfare by 5.57%; (iii) the optimal corporate tax schedule would increase Chinese welfare by 3.28%. Finally, without the presence of foreign multinationals, the welfare loss from regional tax competition would be 2.04%, while the gain from the optimal corporate taxes would be only 0.08%.

报告人介绍：

       刘冲，北京大学博雅青年学者，长聘副教授，博士生导师，教育部青年长江学者，世界银行研究顾问。研究领域为公共经济学、发展经济学和大数据应用。近年来在Economic Journal、《经济研究》《管理世界》等国内外权威期刊发表论文数十篇。主持国家社科基金重大研究专项、国家自然科学基金等国家级、省部级项目。荣获霍英东高等院校青年教师奖、洪银兴经济学奖（青年）、中国信息经济学优秀成果奖等荣誉。

       欢迎感兴趣的师生参加！

       中山大学岭南学术论坛分经济学和金融学两大系列，是定期邀请国内外优秀学者前来开展学术交流的平台。每系列每个月定期举办2-3次。目前已经成功举办多期，并得到了各界的高度评价。