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数量经济学前沿论坛:刘冲

报告题目:Local Corporate Taxes and the Geography of Foreign Multinationals

报 告 人:刘冲

报告时间: 2022年05月23日(周一)19:00-21:00

报告地点:腾讯会议(会议号:946-339-681)

主办单位:经济学院、经济与社会发展研究院

【报告人简介】

刘冲,北京大学博雅青年学者,长聘副教授,博士生导师。研究领域为公共经济学、发展经济学以及大数据应用。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多篇。主持国家社科基金重大研究专项、国家自然科学基金、教育部哲学社会科学研究后期资助项目等国家级、省部级项目。获“霍英东青年教师奖”“洪银兴经济学奖(青年)”等荣誉。

【报告摘要】

We study the impacts of local corporate taxes on the geography of foreign multinationals and quantify the welfare implications of corporate taxes across regions within the host country. We build a quantifiable spatial model with multinational production (MP) and corporate taxes. We estimate the key parameter of our model, the elasticity of MP with respect to local corporate tax rates, exploiting the interaction of two reforms in China. Our estimate suggests that the spatial allocation of foreign MP is highly responsive to changes in local corporate taxes. Our counterfactual analysis shows that (i) China's corporate tax reform in 2008 has shifted foreign MP towards central and western provinces in China and increased the Chinese welfare by 0:3%; (ii) regional corporate tax competition in China would substantially reduce the corporate tax revenue in China and lower the Chinese welfare by 0:5%; and (iii) the optimal corporate taxes in China would increase the Chinese welfare by 3%.

 

 



撰稿:班伟 审核:王伟同 单位:经济学院 经济与社会发展研究院

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