马斯格雷夫论坛学术讲座

第37期

讲座主题：Information Exposure and Firms' Corporate Income Tax Burden: Evidence from a Hotline Program in China

主讲人：高文静副研究员

主持人：蒲龙

时间：2021年5月28日（周五）15：00-16:30

地点：1号楼307会议室

主办单位：财政税务学院

主讲人简介：高文静，清华大学经济学博士，浙江大学特聘副研究员，硕士生导师。2020年8月取得博士学位，同年9月加入浙江大学经济学院财政学系。研究领域为公共经济学、中国经济，研究成果发表在《经济研究》，Economic Inquiry等国内外重要学术期刊。

内容摘要：We investigate the effects of the adoption of taxation service hotlines in China on firms’ effective corporate income tax rate (ECITR) using administrative data for over 370,000 firms. Utilizing the variation in prefectures’ adoption time, we exploit difference-in-differences strategy for identification. We find a significant negative effect of the hotline on firm’s ECITR. Results are robust to different tests. We find that the significant effect is more pronounced for domestic firms, small firms, and financially more constrained firms. Further analysis shows that the adoption of hotlines facilitates firms’ legal tax avoidance but does not affect firms’ illegal tax evasion.