题目：Local Government Response to Tariff Liberalization: Evidence from China
报告人：黄炜博士
报告时间：2019年9月19日（星期四）上午10:00-12:00
报告地点：商学院305会议室
报告人简介：
黄炜博士是新加坡国立大学校聘助理教授；此前，黄博士是美国国家经济研究局（NBER）博士后研究员。黄博士2008年获得北京大学物理学院物理学学士学位；2011年获得北京大学国家发展研究院经济学硕士学位；2016年获得哈佛大学经济学博士学位。黄博士的研究领域主要是公共经济学、劳动经济学和卫生经济学，研究兴趣包括健康、教育、种族和中国等领域；研究成果已发表在Review of Economic and Statistics, Journal of Labor Economics, American Economic Journal: Applied Economics, Nature, Journal of Economic Perspectives 等学术刊物上。黄博士是Economics of Transition杂志的联合主编，德国劳动经济研究所（IZA）研究员，以及江西财经大学海外讲座教授。
报告内容提要：
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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开放型经济发展研究中心
2019年9月16日
