2025年11月27日（周四）13:30-15:00 王轩 （北京大学）

讲座系列：现代财税理论与政策系列讲座第25场（学科发展系列讲座总期第102场）

讲座人：王轩 （北京大学）

时间：2025年11月27日（周四）13:30-15:00

地点：博学楼1220

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：Picking Local Champions: Performance Driven Tax Incentives in China

讲座摘要：This study examines how local governments in China strategically provide tax incentives to firms that demonstrate strong economic performance, fostering a collaborative government-business relationship aimed at advancing local development goals. Leveraging firm-level data from the National Tax Survey, we find that sub-national governments preferentially lower the effective tax rates for prominent local businesses that contribute significantly to the local economy. To address potential confounding factors such as political favoritism, tax avoidance strategies, or special deals, we utilize quasi-experimental shocks and leadership turnover as identification strategies. Our analysis further reveals that while local business champions benefit from favorable tax treatment, they are also subject to heightened scrutiny, including a greater likelihood of tax audits and more stringent penalties for tax evasion. Collectively, these findings are consistent with a model of ``disciplined favoritism'' that characterizes state-business relations in China.

主讲人简介：

王轩毕业于密歇根大学，于2021年获经济学博士学位，并于同年9月加入北京大学国家发展研究院。其主要研究领域为公共财政与应用微观经济学，围绕税收制度如何影响企业和个人行为展开深入探讨。具体研究方向包括增值税、税收征管以及税收政策如何影响企业创新。同时，他也关注公共政策与产业政策对企业绩效的影响作用。其研究成果已发表或接收待刊在Policy Studies Journal, International Tax and Public Finance, Canadian Journal of Economics, Journal of Economic Behavior and Organization, Economic Journal和International Studies Quarterly等期刊。