主講人:中國(guó)人民大學(xué)財(cái)政金融學(xué)院 馬光榮 教授
時(shí)間:2019年10月31日 (周四)下午3:30-5:00
地點(diǎn):主樓418
報(bào)告內(nèi)容摘要:
Trade liberalization generates winners and losers within a country. How do policies respond? In this paper, we investigate the responses of local governments to tariff liberalization in China. Tariff reductions reduced local fiscal revenue, mainly through lowering tax revenue from value-added tax and corporate income tax. More than 40% of this tax revenue reduction is due to a lower effective tax rate, suggesting that local governments loosened tax collection enforcement to compensate firms adversely affected by tariff cuts. On the other hand, tightened fiscal revenue constrained local government’s ability to provide social welfare programs or public goods, both of which we do not find positive responses.
報(bào)告人簡(jiǎn)介:
馬光榮,博士,中國(guó)人民大學(xué)財(cái)政金融學(xué)院教授,博士生導(dǎo)師。2008年獲得東南大學(xué)經(jīng)濟(jì)學(xué)學(xué)士學(xué)位,2013年獲得北京大學(xué)國(guó)家發(fā)展研究院經(jīng)濟(jì)學(xué)博士學(xué)位。研究領(lǐng)域主要包括財(cái)政金融學(xué)和發(fā)展經(jīng)濟(jì)學(xué)等。馬光榮教授曾榮獲中國(guó)經(jīng)濟(jì)學(xué)優(yōu)秀博士論文獎(jiǎng)、中國(guó)人民大學(xué)杰出學(xué)者、鄧子基財(cái)經(jīng)學(xué)術(shù)論文獎(jiǎng)、洪銀興經(jīng)濟(jì)學(xué)獎(jiǎng)以及財(cái)政部和教育部研究成果獎(jiǎng)等10余項(xiàng)獎(jiǎng)勵(lì)。他已在國(guó)內(nèi)外頂級(jí)期刊《American Economic Review》、《Journal of Comparative Economics》、《中國(guó)社會(huì)科學(xué)》、《經(jīng)濟(jì)研究》、《管理世界》等中英文期刊上發(fā)表論文40余篇,主持國(guó)家自然科學(xué)基金面上(2項(xiàng))、青年項(xiàng)目等多項(xiàng)國(guó)家級(jí)課題。
?。ǔ修k:應(yīng)用經(jīng)濟(jì)系、科研與學(xué)術(shù)交流中心)