马斯格雷夫论坛学术讲座

第54期

讲座主题：Local Corporate Taxes and the Geography of Foreign Multinationals

主讲人：刘冲 教授

主持人：付文林 教授

时间：2023年4月14日（周五）

地点：1号楼307会议室

主办单位：浙江省哲学社会科学重点研究基地浙江财经大学地方财政研究院

协办单位：浙江财经大学财政税务学院

内容摘要：We study the implications of the presence of foreign multinationals on regional corporate tax policies of a country. We develop and estimate a quantitative spatial model with multinational production(MP) and local corporate taxes. Exploiting China’s corporate tax reform in 2008, we find that firm productions across regions within China are twice as footloose as they are across countries. The counterfactual analysis shows that (i) China’s 2008 corporate tax reform shifted foreign-firm productions to western provinces and increased Chinese welfare by 0.80%; (ii) regional tax competition would significantly reduce China’s corporate tax revenue, lowering the welfare by 7.75%; (iii) the optimal corporate tax schedule would increase Chinese welfare by 3.28%. Finally, without the presence of foreign multinationals, the welfare loss from regional tax competition would be 6.04%, while the gain from the optimal corporate taxes would be only 0.08%

主讲人简介：刘冲，北京大学博雅青年学者，长聘副教授，博士生导师，教育部青年长江学者，世界银行研究顾问。研究领域为公共经济学、发展经济学和大数据应用。近年来在Economic Journal、《经济研究》、《管理世界》等国内外权威期刊发表论文数十篇。主持国家社科基金重大研究专项、国家自然科学基金等项目。荣获霍英东高等院校青年教师奖、洪银兴经济学奖（青年）、全国优秀财政理论研究成果二等奖等荣誉。