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11月29日,吴斌珍(清华大学)
发布时间:2018-11-27   发布人:zs   点击数:135

报告人:吴斌珍,清华大学

时间:11月29日(周四)下午1:30-3:00

地点:博学楼1222教室

题目:How Does the Substitution of VAT for GRT Affect Firms’ Outsourcing Behavior and Production Efficiency: Evidence from China

摘要:  The replacement of gross receipt tax (GRT) with value added tax (VAT) is an important phenomenon in the past half century. The conventional theory predicts that this kind of tax reform can reduce vertical integration, raise production efficiency, and potentially improve industrial structure. Yet there is surprisingly little empirical evidence for these predictions. This paper exploits the tax reform that replaced the GRT with VAT for service industry in China and apply difference-in-difference framework to estimate the causal effect of this GRT-to-VAT tax reform. We find evidence consistent with the theoretical predictions. First, the tax reform increases the probability and the intensity of outsourcing for both manufacturing firms and service firms. The increase is larger for the industries relying on the treated service industry more heavily in production. Second, the reform increased total factor productivity of the manufacturing firms. Third, the tax reform boosted the sales of the service industry and changed the industrial structure by promoting the growth of service industry.  

个人简介:吴斌珍,清华大学经管学院经济系副教授(长聘)。2006年获威斯康星大学麦迪迅分校经济学博士。研究领域包括公共经济学、发展经济学、教育经济学、应用微观经济学。主持过国家自科基金和清华大学自助的科研项目。在Games and Economic Behavior、Journal of Development Economics、Journal of Comparative Economics、Journal of Economic Perspectives、American Economic Review Papers and Proceeding、Economic Development and Cultural Change、China Quarterly等国际期刊和《经济研究》《中国社会科学》《经济学季刊》《金融研究》《世界经济》等国内期刊发表过学术论文。目前担任清华大学中国财政税收研究所及清华大学经济社会数据中心研究员。

 

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