主講人：陳曉光
講座主題：稅收的資源詛咒 —— 中國證據(jù)
時(shí) 間：2016年12月19日（周一）下午13:30-16:30
地 點(diǎn)：1號樓307
摘要 研究我國礦產(chǎn)資源產(chǎn)業(yè)景氣波動對其他工業(yè)企業(yè)有效稅率的影響?；?000—2007年規(guī)模以上工業(yè)企業(yè)數(shù)據(jù),，利用各縣（或市）采礦業(yè)構(gòu)成以及其他省份同一采礦業(yè)的利潤率波動構(gòu)造該縣（或市）采礦業(yè)稅基沖擊的工具變量。發(fā)現(xiàn)非采礦業(yè)企業(yè)的增值稅有效稅率存在顯著且穩(wěn)健的逆資源景氣周期,；與此結(jié)果一致,，總體有效稅率以及所得稅偷逃也存在顯著且穩(wěn)健的變化。進(jìn)一步發(fā)現(xiàn),，在增值稅有效稅率波動越大的縣份和非采礦業(yè),，規(guī)模以上企業(yè)的數(shù)量特別是小企業(yè)的數(shù)量越少、而企業(yè)的平均規(guī)模越大。結(jié)果表明,，我國存在“稅收的資源詛咒”現(xiàn)象——稅收征管及企業(yè)有效稅率存在逆資源景氣周期,，并伴隨對企業(yè)規(guī)模分布及總體效率的負(fù)面影響。這為理解眾多國家廣泛存在的“資源詛咒”現(xiàn)象提供全新的機(jī)制和證據(jù),，也為分析我國資源型地區(qū)經(jīng)濟(jì)及治理問題提供新的視角,。
關(guān)鍵詞 稅收征管、有效稅率,、資源詛咒
Taxational Resource Curse – Evidence from China
Abstract I study the impact of profit margin of mining sectors on the effective tax rates of non-mining firms. Based on the Annual Survey of Industrial Production during 2000 – 2007, the analysis uses composition of mining industries in every county (or prefecture) and profit margin of the same industry in other provinces as instrument of variation in the mining tax base. I find the effective VAT rate of non-mining firms exhibits significant and robust counter-cyclical movement against mining sectors. Similar results also apply to the total effective tax rate and the tax evasion in corporate income tax. Further results show the negative impact of volatility in the effective VAT rate on firm-size distribution and aggregate productivity. The findings suggest the “Taxational resource curse” in China. The study proposes a new mechanism and provides novel evidence as to the “resource curse”. It also helps understand economic predicament and governance in resource-rich regions in China.
Key words: tax administration; effective tax rate; Resource curse
個(gè)人簡介：陳曉光,，分別獲得北京大學(xué)與倫敦政經(jīng)學(xué)院（LSE）博士學(xué)位。現(xiàn)任職于西澳大學(xué)商學(xué)院,、兼職于中國人民大學(xué)中國財(cái)政金融政策研究中心,。主要研究領(lǐng)域?yàn)槎愂铡⒃鲩L與發(fā)展,。論文發(fā)表于《中國社會科學(xué)》,、《經(jīng)濟(jì)研究》、《經(jīng)濟(jì)學(xué)（季刊）》,、《經(jīng)濟(jì)學(xué)動態(tài)》等刊物,。研究成果曾獲得中國留美經(jīng)濟(jì)學(xué)會“鄒至莊最佳論文獎”、首屆“中國財(cái)政學(xué)論壇優(yōu)秀論文獎”,、首屆“中金經(jīng)濟(jì)學(xué)/金融學(xué)優(yōu)秀博士論文獎”等獎項(xiàng),。
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