主辦單位：bevictor伟德官网

講座地點：學院南路校區主教1108會議室

講座時間：2017年3月15日（星期三）上午10:00-11:30。

主講人： 毛捷，男，漢族，1979年7月生，浙江甯波人，2008年于浙江大學獲得經濟學博士學位，2009-2011年于清華大學經濟管理學院完成博士後研究，2015-2016年美國加州大學聖地亞哥分校全球政策與戰略學院訪問學者。現任對外經濟貿易大學國際經濟貿易學院副教授、财稅系副系主任，清華大學中國财政稅收研究所、中國人民大學财稅研究所兼職研究員、中國成本研究會理事。主要研究領域：政府間财政關系、稅制改革、稅式支出、社會保障、地方債務和金融抑制等。主講課程：财政學、國際财政學、稅收學、稅收經濟學、高級公共财政等。主持國家自然科學基金項目、北京市哲學社會科學規劃項目等課題，并在China Economic Review、Economics Bulletin、Energy Policy、China Finance and Economic Review、《經濟研究》、《管理世界》、《世界經濟》、《經濟學（季刊）》、《金融研究》、《中國工業經濟》、《财貿經濟》和《财政研究》等國内外學術期刊上發表論文40餘篇。

講座内容簡介：Whether the Tax Sharing System (TSS) established in 1994 has deteriorated the fiscal capacity of subnational governments has been a heated debate. In this research we argue we cannot make an accurate estimate on this issue without looking through the intraprovincial fiscal revenue sharing rules to examine how fiscal revenues are divided between the provincial government and sub-provincial governments (county governments in Zhejiang case), while in the meantime we need to control for the fiscal relationship between the central government and the subnational governments embodied at county level.  Taking these factors into account, and using county-level fiscal data from China's Zhejiang province between 1994 and 2005, we find Zhejiang’s intraprovincial revenue sharing rules favor county governments in two ways: it has improved the latter’s fiscal autonomy in terms of using their own revenues to meet expenditures, and it helped enhance county governments’ fiscal capacity through the province-to-county general transfers. In addition, the intraprovincial fiscal revenue sharing and transfers reduce fiscal disparity between counties. Our research is the first to reassess the role of fiscal decentralization/centralization on subnational government’s fiscal capacity in the context of TSS as well as the intraprovincial fiscal system.