2024年6月14日（周五）15:30-17:00 肖承睿 （河海大学）

讲座系列：现代财税理论与政策第20场（学科发展系列讲座总期第65场）

讲座人：肖承睿  （河海大学商学院教授）

时间：2024年6月14日（周五）15:30-17:00

地点：博学楼1222

主持人：周波（对外经贸大学国际经济贸易学院财政税务学系教授）

讲座题目：Environmental Protection Fees, Fiscal Incentives and Pollutant Emissions: Evidence from China

讲座摘要：We exploit the exogenous shock on local environmental protection fees generated by the coal exploration and mining rights （CEMR） pilot reform in China in 2006 to investigate how fiscal incentives obtained from environmental protection policies would shape environmental enforcement of local governments. Instead of abating environmental pollution and restoring ecosystem in coal mining areas, the CEMR pilot reform significantly increased SO2 and COD emissions of coal producing firms. The aggravated pollutant emissions were more prominent when local governments were subject to less stringent supervision and were in greater need of economic development. Empirically and theoretically, we show that how fiscal incentives of environmental protection policies distort local environmental enforcement, and propose the ways of improvement, accordingly.

主讲人简介：

Chengrui Xiao graduates from the University of Oklahoma, and currently works as a professor in School of Business, Hohai University. Her research interests include public economics, taxation, and gender inequality. She has published in Journal of Accounting and Public Policy, International Tax and Public Finance, Journal of Comparative Economics, Real Estate Economics, and Macroeconomic Dynamics, etc. 

讲座人主页：

https://hhbs.hhu.edu.cn/xcr/main.htm