主讲人：Shawn Xiaoguang Chen（西澳大利亚大学）
讲座摘要：Greater tax on more productive firms results in cross-firm misallocation and aggregate productivity loss. We investigate whether improved tax enforcement with more tax hike on less productive firms raises aggregate productivity. We employ the abolition of agricultural tax in 2005 across China as a natural fiscal squeeze experiment in which tougher tax enforcement was imposed on tax evading firms that are relatively less productive. The Diff-in-Diff results during 2000-2007 show that the aggregate TFP increased as the cross-firm dispersion in effective VAT rates dropped. Moreover, markup distribution also changed in favor of the aggregate productivity. We compare the reduced form estimation with a generic structural model analysis. Both methods estimate TFP gains of close magnitudes. The findings suggest better tax enforcement can bear double dividend both in productivity and revenue gain. The paper additionally provides causal evidence pertaining to misallocation and its magnitude with direct measurements of tax distortions.
时间：11月09日（星期二），上午10：00-11：30
线上会议：腾讯会议（会议号：427 583 351）
主讲人简介： Shawn (Xiaoguang) Chen is a Lecturer at the Business School of the UWA. He is interested in how tax system and rent extraction affect productivity, development and growth. His papers published in J Pub E, Econ Letters, International Tax and Public Finance, J of Tax Admin, China Economic Review, and in top Chinese journals including Social Science in China (in Chinese《中国社会科学》), Economic Research Journal (in Chinese, 《经济研究》). His work received the Gregory Chow Best Paper Award, and Best Paper Award from the First Public Finance Forum of China.
主办：中国互联网经济研究院
此次讲座获得北京高等学校卓越青年科学家计划资助（BJJWZYJH01201910034034），特此致谢。
