讲座系列：现代财税理论与政策第4场（学科发展系列讲座总期第7场）

讲座人：刘冲（北京大学博雅青年学者，国家级人才计划入选者）

时间：2022年6月30日（周四）下午1:30-3:00

线上腾讯会议号：473 941 642（无密码）

主持人：毛捷（对外经济贸易大学国际经贸学院教授、副院长）

讲座题目：Local Corporate Taxes and the Geography of Foreign Multinationals

讲座摘要：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%.

讲座人简介：刘冲，北京大学博雅青年学者，长聘副教授，博士生导师，教育部青年长江学者。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、国家自然科学基金等国家级项目。 获“霍英东青年教师奖”、“洪银兴经济学奖（青年）”等荣誉。

讲座人主页：https://econ.pku.edu.cn/szdw/zzjs/ybjs/sczxx/327555.htm