CEMA研讨会2019年秋季第十六讲将于12月19日（周四）中午12:10-1:30在712会议室举行，由西澳大利亚大学（UWA）商学院陈晓光助理教授报告论文“Taxational Resource Curse -- Evidence from China”，欢迎感兴趣的师生参加。
【题目】：Taxational Resource Curse -- Evidence from China
【摘要】：We study tax enforcement in a two-sector economy and focus on cross-sector effect of sectoral shocks. Specifically, we investigate whether business fluctuation in mining sector can translates into volatile tax enforcement in non-mining sectors. A theoretical model suggests sectoral compositional change affect tax enforcement on all sectors in an economy with differential tax rates across sectors. Using the firm panel data from the Annual Survey of Industrial Production in China during 2000 and 2007, we instrument the value-added share of mining sector by employing customs prices of mining commodities. The 2SLS results show that the total effective tax rate of the non-mining sector rises as the value-added share of the mining sector falls, and vice versa. However, both the statutory tax rate of all firms and the macro effective tax rate of mining sector at prefecture level remain constant. The results are robust to two alternative measurements of tax enforcement – the effective VAT rate and the profit gap rate. The findings suggest cyclical sectoral tax enforcement spreads the risk from the mining sector to other sectors. In the end, we show that the uncertain effective tax rate leads to cautious effects that make firms' decisions of investment and employment less responsive to demand shocks, resulting greater cross-firm dispersion in revenue productivity and mis-allocation.
【报告人简介】：陈晓光，现任职于西澳大利亚大学（UWA）商学院。澳洲国立大学税收与转移支付研究所（TTPI）、清华大学中国财政税收研究所、中国人民大学财政税收研究所兼职研究员。先后获得电子科技大学工学学士、经济学硕士、北京大学与伦敦政经学院（LSE）经济学博士学位。主要研究领域为税收、增长与发展。多篇独立作者论文发表于Journal of Public Economics, Economic Letters,《中国社会科学》、《经济研究》、《经济学（季刊）》、《经济学动态》等刊物。研究成果曾获得中国留美经济学会“邹至庄最佳论文奖”、首届“中国财政学论坛优秀论文奖”、首届“中金经济学/金融学优秀博士论文奖”等奖项。