主辦單位：bevictor伟德官网

講座地點：沙河主教7号樓112

講座時間：2019年4月24日（星期三）10:00-12:00

主講人：馬光榮

主持人：楊龍見

評議人：汪昊

主講人簡介：馬光榮，中國人民大學财政金融學院副教授，北京大學經濟學博士，學術成果發表在American Economic Review、Journal of Comparative Economics、《中國社會科學》、《經濟研究》、《管理世界》等學術期刊，曾獲得中國經濟學博士論文獎。

内容提要：Trade liberalization generates winners and losers within a country. How do policies respond? In this paper, we investigate the responses of local governments to tariff liberalization in China. Tariff reductions reduced local fiscal revenue, mainly through lowering tax revenue from value-added tax and corporate income tax. More than 40% of this tax revenue reduction is due to a lower effective tax rate, suggesting that local governments loosened tax collection enforcement to compensate firms adversely affected by tariff cuts. On the other hand, tightened fiscal revenue constrained local government`s ability to provide social welfare programs or public goods, both of which we do not find positive responses.  

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                    【撰稿】楊龍見  【審核】于鈞光