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5月14日,Larry Qiu(香港大学 Hong Kong University)
发布时间:2018-05-03   发布人:zs   点击数:465

报告人:Larry Qiu,香港大学(Hong Kong University)

时间:5月14日,周一下午3:30—5:00

地点:博学楼501教室

题目: Export to Elude

摘要:How does domestic tax 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 increasing domestic tax rate 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 agencies face higher effective VAT rates (the enforcement effect) and export more (the elusion effect) than they did before the adoption. We also find that the elusion effect is stronger for firms subject to higher export rebates or more severe financial constraints.

报告人简介:Larry Qiu joined Hong Kong University of Science and Technology in 1993 as an assistant professor and later became an associate professor and professor there. He moved to the University of Hong Kong in January 2008 as a professor. Larry's research covers a wide range of topics, with focuses on industrial organization, international trade and foreign direct investment (FDI). In the field of industrial organization, he is interested in issues such as R&D and M&As. In the field of international trade, he has studied the optimal design of strategic trade policies, the impacts of intellectual property right (IPR) protection on international trade, and the impacts of environment policies on technology transfer. In the field of FDI, he analyzes cross-border M&As, strategic alliances and technology transfer. He has also done some research on China's foreign trade and FDI. He has published extensively in international journals,such as Rand Journal of Economics, Journal of International Economics, Journal of Development Economics, European Economic Review.

 

 

 

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